CLA-2-73:OT:RR:NC:1:118
Ms. Malinda Hickey
BWI Corp.
501 McCormick Drive
Suite J
Glen Burnie, MD 21061
RE: The tariff classification of a hex head cap screw, neoprene washers, an insert and a tie saver pad from China.
Dear Ms. Hickey:
In your letter dated January 31, 2012, you requested a tariff classification ruling on behalf of Yangtze Railroad Materials, Inc.
The items submitted for review are referred to as a tie saver pad, washers, an insert and a bolt. You have stated that all of the items are used for railroad ties and in the construction of railroads. The tie saver pads are placed on top of wood railroad ties to prolong the life of the wood. The pad measures 15” long by 7” wide and has three holes on each end. The tie pads are made of natural rubber that has been reinforced with synthetic fibers. The rubber component predominates significantly by bulk and weight. The washers are made of neoprene and the internally threaded insert is made of nylon (plastic) and reinforced with glass fiber. The item you identify as a bolt is a steel cap screw. It has a hex head with a washer face and chamfered corners on the underside. The standard threading is over 6 mm in diameter and extends approximately half the length of the shank. You have stated that the washers and insert are packaged together at the time of importation. The cap screws and tie saver pads are packaged separately.
The applicable subheading for the plastic insert will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the neoprene washers will be 4016.93.5050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: gaskets, washers and other seals: other…other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the tie saver pads will be 4016.99.3500, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber:…other: of natural rubber…other. The rate of duty will be free.
The applicable subheading for the hex head cap screw will be 7318.15.8066, 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: other: having shanks or threads with a diameter of 6 mm or more: other: other: with hexagonal heads: other: cap screws. The duty rate will be 8.5% ad valorem.
You suggested classifying the screw, washers and insert within subheading 7302.90.9000, HTSUS, which provides for railway or tramway track construction material of iron or steel. The Explanatory notes to heading 7302 specifically excludes screws, bolts, nuts, rivets and spikes for fixing track construction materials. Accordingly, classification within said heading would be incorrect.
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,
Thomas J. Russo
Director
National Commodity Specialist Division