The tariff classification of a metal guitar case latch from China

N318097 March 26, 2021 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8308.90.9000; 9903.88.03 Kori Drabble Taylor-Listug, Inc., dba Taylor Guitars 1980 Gillespie Way El Cajon, CA 92020 RE: The tariff classification of a metal guitar case latch from China Dear Ms. Drabble: In your letter dated March 4, 2021 you requested a tariff classification ruling. The merchandise under consideration is identified as “Case Hardware, Drawbolt, Keyless, Brass, 71x44mm, FS-1008”, part number 1219-0046. This keyless drawbolt style latch is installed on a guitar case to secure the lid closed and prevent the guitar from falling out of the case. The latch is made of base metal with a brass finish and measures 71 mm by 44 mm. You proposed classifying this latch as a buckle under 8308.90.6000, however, this office disagrees. This item is not a buckle. It is a drawbolt or draw latch used to close the two sides of a case together. The applicable subheading for the “Case Hardware, Drawbolt, Keyless, Brass, 71x44mm, FS-1008”, part number 1219-0046, will be 8308.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like, of base metal…Other, including parts: Other. The rate of duty will be 2.7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8308.90.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8308.90.9000, HTSUS, listed above.  The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 at https://hts.usitc.gov/current. 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division