The tariff classification of casket locking components from Taiwan.
Issued September 25, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8302.49.6085
Headings: 8302
Product description
The articles under consideration are a lever, part number 149381 and a plate, part number 149380. It is stated that the lever and the plate are used in a casket lid locking mechanism and their function is to secure the casket lid to the casket body. Both articles are screwed onto the body of the casket. The lever and plate are made of steel and are coated with a black oxidized finish. The plate measures two inches in length and .718 inches in width and the latch measures 1.733 inches in length and .060 inches in width.
CBP rationale
The applicable subheading for the lever, part number 149381, and the plate, part number 149380, will be 8302.49.6085, Harmonized Tariff Schedule of the United States, which provides for parts of base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets for the like….
Full text
N268116 September 25, 2015 CLA-2-83:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8302.49.6085 Donna Riley S&S Fastener Company 12120 Ellington Court Cincinnati, OH 45249 RE: The tariff classification of casket locking components from Taiwan. Dear Ms. Riley: In your letter dated August 18, 2015 you requested a tariff classification ruling. Samples were submitted with your letter and will be returned to you. The articles under consideration are a lever, part number 149381 and a plate, part number 149380. It is stated that the lever and the plate are used in a casket lid locking mechanism and their function is to secure the casket lid to the casket body. Both articles are screwed onto the body of the casket. The lever and plate are made of steel and are coated with a black oxidized finish. The plate measures two inches in length and .718 inches in width and the latch measures 1.733 inches in length and .060 inches in width. The applicable subheading for the lever, part number 149381, and the plate, part number 149380, will be 8302.49.6085, Harmonized Tariff Schedule of the United States, which provides for parts of base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets for the like….Other mountings, fittings and similar articles and parts thereof, Other, Other. The general duty rate is 5.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification and country of origin marking of two unassembled gate latches.
The tariff classification of a stainless steel pool gate safety latch from China
The tariff classification of a telescoping luggage handle from China
The tariff classification of a window channel from Canada.
The tariff classification of gate fittings from China.
The tariff classification of a ball stud locking mechanism from China.
The tariff classification of gate and fence fittings from South Africa
The tariff classification of a casket fitting from China
The tariff classification of gate fittings and a hinge from China
The tariff classification of a "magnetic catch" and a "captive fastener" from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →