H340174

H340174 June 3, 2025 OT:RR:CTF:CPMMA H340174 NAH CATEGORY: Classification TARIFF NO.: 8302.50.00; 9903.88.03 Scott Lindsey Sysco 1390 Enclave Pkwy Houston, TX 77077 RE: Revocation of NY N327317; The tariff classification of aluminum locking brackets from China. Dear Mr. Lindsey, This letter is in reference to New York Ruling Letter (NY) N327317, issued to you on July 28, 2022. The ruling concerned the tariff classification of aluminum locking brackets from China under the Harmonized Tariff Schedule of the United States (HTSUS). In NY N327317, U.S. Customs and Border Protection (CBP) classified the aluminum locking brackets under heading 8301, HTSUS, as “[p]adlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys and parts of any of the foregoing articles, of base metal.” After reviewing NY N327317, CBP has determined that the classifications therein are incorrect. For the reasons set forth below, CBP hereby revokes NY N327317. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N327317 was published on January 8, 2025, in Volume 59, Number 2, of the Customs Bulletin. No comments were received in response to that notice. FACTS: The aluminum locking brackets were described in NY N327317 as follows: The merchandise under consideration is two styles of wall mounted aluminum locking brackets (product numbers 100122 and 100123). Both styles are identical except that product number 100122 1 is mounted using adhesive tape and product number 100123 is mounted using mounting screws. Each locking bracket is designed to mount and secure soap/shampoo dispenser bottles in hotel bathroom areas. Once mounted, the mechanical locking lid is closed over a specially designed soap/shampoo bottle, securing the bottle in place. Hotel personnel can access the bottle to replace or refill it by unlocking the bracket with the included specially designed keys. ISSUE: Whether the subject aluminum locking brackets are classified under heading 8301, HTSUS, or under heading 8302, HTSUS. LAW AND ANALYSIS: The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. The 2024 HTSUS headings under consideration are as follows: 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys and parts of any of the foregoing articles, of base metal: 8301.40 Other locks: 8301.40.60 Other: 8301.40.60 Other. … 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: 8302.50.00 Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. 2 It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 83.01 states in pertinent part: This heading covers fastening devices operated by a key (e.g., locks of the cylinder, lever, tumbler or Bramah types) or controlled by a combination of letters or figures (combination locks). It also includes electrically operated locks (e.g., for street doors of blocks of flats or for lift doors). These locks may be operated, e.g., by insertion of a magnetic card, by entering the combination data on an electronic keyboard, or by radio wave signal. The heading therefore covers, inter alia : (A) Padlocks of all types for doors, trunks, chests, bags, cycles, etc., including key?operated locking hasps. (B) Locks for doors or gates, letter boxes, safes, boxes or caskets, furniture, pianos, trunks, suit- cases, handbags, dispatch-cases, etc., for automobiles, railway-rolling-stock, tramcars, etc., for lifts, shutters, sliding doors, etc. (C) Clasps and frames with clasps, incorporating locks. The heading also covers : (1) Base metal parts of the articles mentioned above clearly recognisable as such (e.g., cases, bolts, striking plates and sockets, thread escutcheons, face?plates, wards, mechanisms and cylinder barrels). (2) Base metal keys for the articles mentioned above, finished or not (including roughly cast, forged or stamped blanks). The heading also includes special railway coach compartment keys, skeleton keys, etc. The heading does not, however, include simple latches or bolts, etc. (heading 83.02), nor fasteners and clasps (not key or combination operated) for handbags, brief?cases, executive?cases, etc. (heading 83.08) EN 83.02 states in pertinent part: This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however, extend to goods forming an essential part of the structure of the article, such as window frames or swivel devices for revolving chairs. The heading covers : . . . (G) Hat?racks, hat?pegs, brackets (fixed, hinged or toothed, etc.) and similar fixtures such as coat racks, towel racks, dish?cloth racks, brush racks, key racks. * * * * * 3 Pursuant to GRI 1, CBP must consider the appropriate heading for the merchandise before considering any subheadings. The two styles of wall mounted aluminum locking brackets at issue were classified under heading 8301, HTSUS, as “[p]adlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys and parts of any of the foregoing articles, of base metal.” In Home Depot United States, Inc. v. United States (Home Depot), the Court of International Trade (CIT) examined heading 8301, HTSUS. 435 F. Supp. 3d 1311 (Ct. Int’l Trade 2020). The CIT determined the definition for a “lock” is “a device for securing a door, gate, lid, drawer, or the like in position when closed, consisting of a bolt or system of bolts propelled and withdrawn by a mechanism operated by a key, dial, etc.” Id. at 1311 (citing Dictionary.com, http://www.dictionary.com/browse/lock?s=t (last visited Sept. 14, 2017)). Further, the CIT determined “‘key-operated’ lock” indicated “that a key performs a function, or produces an appropriate effect of locking or unlocking the device.” Id. at 1313. With that in mind we turn to the subject merchandise. The subject merchandise (product numbers 100122 and 100123) are identical except that product number 100122 is mounted using adhesive tape and product number 100123 is mounted using screws. Each bracket is designed 

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. The 2024 HTSUS headings under consideration are as follows: 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys and parts of any of the foregoing articles, of base metal: 8301.40 Other locks: 8301.40.60 Other: 8301.40.60 Other. … 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: 8302.50.00 Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. 2 

It is CBP’s practice to follow, whenever possible, the terms of the ENs when inte