CLA-2-73:OT:RR:NC:1:118

Mr. James Easterday
North Star International
5387 Westwood Drive
Granite Falls, NC 28630

RE: The tariff classification of a helical spring of wire from India.

Dear Mr. Easterday:

In your letter dated February 25, 2011, you requested a tariff classification ruling.

You have described the item as a helical wire spring made of steel. You state that the wire the spring is made of has a cross-sectional dimension of 4.2 mm. The spring is not suitable for use in mattress supports or mattresses.

The applicable subheading for the helical wire spring will be 7320.20.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for springs and leaves for springs, of iron or steel: helical springs: other: helical springs, of wire having a cross-sectional dimension of less than 5.1 mm: other. The general rate of duty will be 3.9% ad valorem.

Articles classifiable under subheading 7320.20.5020, HTSUS, which are products of India, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.

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/.

You proposed classifying the helical wire spring under 7320.20.5045, HTSUS, which provides for helical springs, of wire having a cross-sectional dimension of 5.1 mm or more but less than 12.7 mm. Inasmuch as the cross sectional dimension of the wire is stated to be 4.2 mm, classification within 7320.20.5045 would not be appropriate.

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