CLA-2-73:OT:RR:NC:1:118
Ms. Donna Riley
Accounting Manager
S & S Fastener Company
12120 Ellington Court
Cincinnati, OH 45249
RE: The tariff classification of nails from China.
Dear Ms. Riley:
In your letter dated July 25, 2011, you requested a tariff classification ruling for nails.
You have provided the following description for the nails:
Part Number 20-D Nail – 3/16 x 4 #20-D Nail .0002 steel zinc plated
Part Number 60-D Nail – 1/4 x 6 #60-D Nail .0002 steel zinc plated
Part Number 31N1200 Nail – 5/16 x 12” Spiral Nail steel plain.
Part numbers 20-D and 60-D have smooth shanks with diamond points and are zinc plated. You have indicated that all of the steel nails are used for attaching gutters to houses.
The applicable subheading for the zinc plated, smooth shank steel nails with part numbers 20-D and 60-D will be 7317.00.5550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: of one piece construction: made of round wire: other: other: smooth shank: coated, plated or painted: other. The duty rate will be free.
The applicable subheading for the steel spiral nail, part number 31N1200 will be 7317.00.5560, HTSUS, which provides for 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: of one piece construction: made of round wire: other: other: other: not coated, plated or painted. The duty rate will be free.
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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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