CLA-2-73:OT:RR:E:NC:N1:118
Ms. Diane Shore
SEKO Customs Brokerage, Inc.
204 Elmwood Avenue
Sharon Hill, PA 19079
RE: The tariff classification of galvanized steel boat spikes from China.
Dear Ms. Shore:
In your letter dated February 2, 2009, on behalf of Traffic Safety Store, West Chester, PA, you requested a tariff classification ruling.
You have described the item as SB Spikes. They are galvanized steel boat spikes that are 0.5” in diameter (round or square) and 12.25” long. They may be cut or stamped. The end of the headless spike is pointed. It is used to fasten speed bumps to the pavement or road.
The applicable subheading for the cut galvanized steel SB Spike will be 7317.00.6530, 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 one piece construction: other: cut. The rate of duty will be free.
The applicable subheading for the stamped galvanized steel SB Spike will be 7317.00.6560, 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 one piece construction: other: other. The duty rate will be free.
Consideration was given to classifying the steel boat spikes within subheading 7326.19.0000, HTSUS, as was suggested. However, the product is provided for within heading 7317, HTSUS. Accordingly, classifying this item as an article of steel was deemed inappropriate.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division