CLA-2-73:RR:NC:N1:113 K87846

Ms. Vicki Roye
Kuehne & Nagel, Inc.
4985 Outland Center Drive, Suite 101
Memphis, TN 38118

RE: The tariff classification of a picture hanger set from Taiwan.

Dear Ms. Roye:

In your letter dated July 14, 2004, you requested a ruling on behalf of Leisure Arts, Inc. on tariff classification.

The sample you provided is a picture hanger assortment, item 9142-43. The assortment includes screw hooks, saw-toothed picture hangers, wire and hooks and nails.

The applicable subheading for this product will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division