CLA-2-73:OT:RR:E:NC:N1:118
Mr. Steve J. Mahal
Customs Broker
Ram International
1650 Carmen Drive
Elk Grove Village, IL 60007
RE: The tariff classification of steel fasteners from China and Taiwan.
Dear Mr. Mahal:
In your letter dated August 8, 2008, on behalf of your client, Mercury Products, you requested a tariff classification ruling.
You refer to part numbers RP0824 and RP9602 as T-bolts made of medium carbon steel with zinc platting. Part RP0824 is the larger of the two. Part numbers RP9654 and RP9649 are referred to as spade bolts. Part RP9654 is made of low carbon steel with zinc plating. Part RP9649 is made of stainless steel and is the smaller of the two. The T-bolts and spade bolts are over 12mm in diameter.
You state that they are used to tighten steel straps which hold truck fuel tanks in place. The smaller T-bolt can also be used in muffler band straps to secure mufflers to the truck frame and cab assembly. The primary function of the T-bolts is to provide the means of attaching the strap to the frame assembly of the truck. The head of the T-bolt is inserted into a slot in one end of the strap. The threaded portion of the T-bolt is then attached to the truck frame and secured with a threaded nut. The spade bolts perform the same function as the T-bolts. However, the three holes in the head of the spade bolts are used to affix them to one end of the fuel tank strap.
The applicable subheading for part numbers RP0824 and RP9602 will be 7318.15.2095, Harmonized Tariff Schedule of the United States (HTSUS), 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: other screws and bolts, whether or not with their nuts or washers: bolts and bolts and their nuts or washers entered or exported in the same shipment: having shanks or threads with a diameter of 6 mm or more: other: other: other. The duty rate will be free.
The applicable subheading for part numbers RP9654 and RP9649 will be 7318.19.0000, HTSUS, 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: other. The duty rate will be 5.7% ad valorem.
Consideration was given to classifying part number RP9654 under 7318.15.2095, HTSUS, and part RP9649 under 7318.15.2091, HTSUS, as you suggested. However, those classifications were deemed inappropriate. The spade bolts, although performing a fastening function, are designed to be attached to something (in this case the strap) for fastening. Bolts are fasteners designed for insertion through holes in assembled parts and are normally intended to be tightened or released by torquing a nut. Although the spade bolts perform a fastening function, they are not designed to function as a bolt.
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