The tariff classification of a freezer lock and key from China
Issued August 23, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8301.40.6060, 8301.70.0000
Headings: 8301
Product description
The first item is a key operated lock that is designed and used specifically for a freezer. It consists of a stainless steel head, a zinc alloy cylinder and lever, and plastic filler. Its purpose is to prevent children from opening a freezer door. The second item is a key that is used specifically for the freezer lock. It is made of zinc alloy with a nickel-plated finish. You indicate that the lock and key may be imported both separately and together. Your letter indicates that since these locks and keys are designed and used specifically for freezers, they should be classified in heading 8418 of the Harmonized Tariff Schedule of the United States (HTSUS). This office disagrees. Note 2 to Section XV defines the expression “parts of general use” as used in the tariff. Note 2(c) indicates that articles of heading 8301 (locks and keys) are included within this definition. As such, goods that fall within heading 8301 are classified within this heading regardless of whether they may also be covered by another heading in the tariff. Additionally, Note 1(g) to Section XVI excludes parts of general use from classification within the provisions of Section XVI.
CBP rationale
The applicable subheading for the base metal lock imported alone or imported together with its keys will be 8301.40.6060, HTSUS, which provides for padlocks and locks (key, combination or electrically operated), of base metal…other locks, other, other. The applicable subheading for the keys imported separately will be 8301.70.0000, HTSUS, which provides for padlocks and locks (key, combination or electrically operated), of base metal…keys presented separately.
Full text
NY R04629 August 23, 2006 CLA-2-83:RR:E:NC:N1:121 R04629 CATEGORY: Classification TARIFF NO.: 8301.40.6060; 8301.70.0000 Ms. Roxane J. Peiffer Norman G. Jensen Inc. 3050 Metro Dr. #300 Minneapolis, MN 55425 RE: The tariff classification of a freezer lock and key from China Dear Ms. Peiffer: In your letter dated August 15, 2006, you requested a tariff classification ruling. The first item is a key operated lock that is designed and used specifically for a freezer. It consists of a stainless steel head, a zinc alloy cylinder and lever, and plastic filler. Its purpose is to prevent children from opening a freezer door. The second item is a key that is used specifically for the freezer lock. It is made of zinc alloy with a nickel-plated finish. You indicate that the lock and key may be imported both separately and together. Your letter indicates that since these locks and keys are designed and used specifically for freezers, they should be classified in heading 8418 of the Harmonized Tariff Schedule of the United States (HTSUS). This office disagrees. Note 2 to Section XV defines the expression “parts of general use” as used in the tariff. Note 2(c) indicates that articles of heading 8301 (locks and keys) are included within this definition. As such, goods that fall within heading 8301 are classified within this heading regardless of whether they may also be covered by another heading in the tariff. Additionally, Note 1(g) to Section XVI excludes parts of general use from classification within the provisions of Section XVI. The applicable subheading for the base metal lock imported alone or imported together with its keys will be 8301.40.6060, HTSUS, which provides for padlocks and locks (key, combination or electrically operated), of base metal…other locks, other, other. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the keys imported separately will be 8301.70.0000, HTSUS, which provides for padlocks and locks (key, combination or electrically operated), of base metal…keys presented separately. The rate of duty will be 4.5 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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