CLA-2-73:RR:NC:1:118 D84793
Mr. John F. McManus
ITOCHU International Inc.
335 Madison Avenue
New York, N.Y. 10017
RE: The tariff classification of drywall screws from Taiwan.
Dear Mr. McManus:
In your letter dated November 16, 1998, you requested a
tariff classification ruling.
The subject items, that will be manufactured from one of
several Taiwanese firms, are described as drywall screws. They
are constructed with "bugle" heads (to protect the surface of the
drywall), are hardened to withstand the additional torquing and
binding stress incident to their application, and are lubricated
with a phosphate coating to reduce friction. In the usual case,
these screws affix drywall sheets to either wood or metal studs.
The submitted samples are less than 6 (six) millimeters in
diameter, made from Number 6 wire, and thus are prefixed by the
number "6."
As the various manufacturers may use different sample
number indicators, the sizes of each, as well as sample numbers
are as follows:
(a) Fine Thread; Sample No. DWS-06100; Size 6 x 1"
(b) Fine Thread; Sample No. DWS-06200; Size 6 x 2"
(c) Fine Thread; Sample No. DWS-06114; Size 6 x 1
1/4"
(d) Fine Thread; Sample No. DWS-06158; Size 6 x 1
5/8"
The classification of merchandise under the HTS is
governed by the General Rules of Interpretation (GRI'S). GRI 1,
HTS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...". This Rule applies to
your products.
The applicable subheading for each of your items will be
7318.14.1060, 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 less than 6 mm: other. The duty rate will be 6.2% ad
valorem.
This ruling is being issued under the provisions of
Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 212-466-5492.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist
Division