Product classification of helmet locking devices confirmed as motor vehicle accessories, not general plastic articles or metal locks.

The helmet locking device is a predominantly plastic moulding with a fitted metal lock, used specifically as an accessory to two wheelers to hold/lock helmets or briefcases. It is excluded from classification as locks of base metals and from generic plastic articles for general use; it is therefore classifiable under the tariff provision for motor vehicle accessories. The Board accepted this classification and directed finalisation of pending assessments and notification to field formations and trade.

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