CLA-2 OT:RR:CTF:TCM H030416 JLG
Mr. Jeff Green
M. Green Co.
P.O. Box 3728
Philadelphia, PA 19125
RE: Modification of NY I83699; Classification of mushroom head lead nail-ins
Dear Mr. Green:
This letter is to inform you that U.S. Customs and Border Protection (CBP) has reconsidered New York Ruling Letter (NY) I83699, issued to you on June 25, 2002. In NY I83699, CBP determined in part that mushroom head lead nail-ins consisting of lead anchors and steel nails were classified under heading 7317, HTSUS, as an article of iron or steel. CBP has reviewed the tariff classification of the subject article and determined that the cited ruling is in error with respect to the “1/4” x 1” mushroom head lead nail-ins.” NY I83699 remains correct with respect to the other items subject to ruling NY I83699. Accordingly, this ruling modifies NY I83699.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. § 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on June 9, 2010, in the Customs Bulletin, Vol. 44, No.24. No comments were received in response to this notice.
FACTS:
The product under consideration is a 1/4” x 1” mushroom head lead nail-in that is comprised of a cylindrical lead sleeve – the anchor, and a steel nail, which fit together to form one integral unit. The lead anchor weighs approximately 5 1/2 grams, and the nail weighs approximately 3 grams. It is used for fastening articles in concrete, block, or brick by inserting the lead anchor into a predrilled hole and driving the nail down with a hammer. As the nail is installed, the anchor sleeve expands against the sides of the hole; thereby securely bolting the mushroom head lead nail-in into place.
ISSUE:
Whether mushroom head lead nail-ins consisting of a lead anchor and steel nail are classified under heading 7317, HTSUS, as an “article of iron or steel,” or under heading 7806, HTSUS, as “other articles of lead.”
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The HTSUS provisions under consideration are as follows:
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:
7317.00.75 Of two or more pieces
* * *
7806 Other articles of lead:
* * *
7806.00.80 Other.
Note 3 to Section XV (which includes Chapter 73 and 78), HTSUS, states, in relevant part:
Throughout the schedule, the expression "base metals" means: iron and steel, copper, nickel, aluminum, lead . . . .
* * *
Note 5 to Section XV, HTSUS, states, in relevant part:
Classification of alloys (other than ferroalloys and master alloys as defined in chapters 72 and 74):
An alloy of base metals is to be classified as an alloy of the metal which
predominates by weight over each of the other metals.
Note 7 to Section XV, HTSUS, states, in relevant part:
7. Classification of composite articles:
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Interpretation) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.
Explanatory Note IX to GRI 3(b), states in part that a “composite good” is a good that is “made up of different components . . . attached to each other to form a practically inseparable whole . . .” and “with separable components provided these components are adapted one to the other[,] and are mutually complementary and that together . . . form a whole which would not normally be offered for sale in separate parts.” See Explanatory Notes, at GRI 3(b)(IX).
In the instant case, the mushroom head lead nail-in consists of a lead anchor and a steel nail fitted together to form one integral unit. The lead anchor weighs 5 1/2 grams, and the steel nail weighs 3 grams. Therefore, we conclude that the mushroom head lead nail-in is classified as “other articles of lead” under heading 7806, HTSUS.
HOLDING:
Pursuant to GRI 1 and Note 7 to Section XV, HTSUS, the mushroom head lead nail-ins are classified in heading 7806, HTSUS. Specifically, they are classified in subheading 7806.00.8000, HTSUS, which provides for “Other articles of lead: Other.” The 2010 column one general rate of duty is 3% ad valorem.
Duty rates provided for convenience only and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY I83699, dated June 25, 2002, is hereby modified. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division