CLA-2-73:OT:RR:NC:N5:121
George Meggison
Aspect Capital LLC dba South Florida Stairs
2019 Corporate Drive Boynton Beach, FL 33426
RE: The tariff classification of concrete screws from China
Dear Mr. Meggison:
In your letter dated August 31, 2023, you requested a tariff classification ruling.
The three articles under consideration are described as concrete screws that measure 1 ¾, 2 ¾, or 3 ¾ inches long. Each size screw has a diameter of 6.5 mm, a high-low notched thread, and a flat head with a Phillips drive. You state they have either a chisel or a diamond point. The 1 ¾ inch length is fully threaded and the 2 ¾ inch and 3 and ¾ inch lengths are partially threaded. Each is made from 410 stainless steel wire rod which provides more hardness and strength than other types of stainless steel, and each is covered in a blue Ruspert protective coating to prevent corrosion. These screws are designed for drilling into concrete.
The applicable subheading for the subject concrete screws will be 7318.14.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: self-tapping screws: having shanks or threads with a diameter of 6 mm or more: of stainless steel. The general rate of duty will be 8.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7318.14.5020, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7318.14.5020, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division