CLA-2-73:OT:RR:NC:N1:113
Mr. Ryan J. Holm
Baladeo USA
2134 Industrial Drive
Bozeman, MT 59715
RE: The tariff classification of S-hooks from China
Dear Mr. Holm:
In your letter which was received by this office on June 28, 2011, you requested a tariff classification ruling. A sample of the subject merchandise was submitted for our review.
The sample which you submitted consists of three S-hooks (Item K50101). The hooks are comprised of stainless steel. The S-hooks are approximately 5¾ inches long and 2¾ inches wide and contain sharpened points on each end of the hooks.
You indicate in your letter that the S-hooks can be used with an electronic luggage scale. The electronic luggage scale contains a textile belt that connects to the luggage. One S-hook is inserted through the belt loop in order to weigh the luggage. The maximum weight for each hook is 40 kilograms or 88 pounds. You state that the item will be imported in a blister pack as a single item or in a 12 piece box.
The National Import Specialist that handles heading 8423, Harmonized Tariff Schedule of the United States (HTSUS), has stated that “The S-hook is not an integral part of the scale. This accessory is optional, and heading 8423 does not provide for accessories; just parts.” Therefore, the subject S-hook is classified under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the S-hooks will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
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 Ann Taub at (646) 733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division