CLA-2-73:OT:RR:NC:N1:118

Mr. James Jay Riley
Senco Products, Inc.
8485 Broadwell Road
Cincinnati, OH 45244

RE: The tariff classification of furniture tacks and concrete pins from China and Taiwan.

Dear Mr. Riley:

In your letter dated May 7, 2008, you requested a tariff classification ruling.

You describe the first sample as decorative furniture tacks used to enhance the appearance of furniture. You state that they are of two piece construction and made entirely of steel. You refer to the second sample as concrete pins. You state that these are non threaded universal pins used by cordless fuel cell nailers and suitable for use in powder-actuated hand tools to be driven into steel and concrete. They are collated and made of steel.

The applicable subheading for the concrete pins will be 7317.00.2000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: other, suitable for use in powder-actuated handtools: not threaded. The duty rate will be free.

The applicable subheading for the furniture tacks will be 7317.00.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: other: of two or more pieces. The general duty rate will be free.

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/.

The furniture tacks may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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 Kathy Campanelli at 646-733-3021.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division