CLA-2-73:OT:RR:NC:1:113

Ms. Helena Colebrooke
Edge Tech, LLC
7108 Crossroads Blvd., Suite #307
Brentwood, TN 37027

RE: The tariff classification of a stake from China

Dear Ms. Colebrooke:

In your letter dated July 25, 2013, you requested a tariff classification ruling. Photographs of the stake were submitted with your letter for our review.

The merchandise is identified as a stake made of stamped steel. The stake measures approximately 7 inches long by 1.5 inches wide and 1.22 millimeters in thickness. You indicate that the stake will be used for holding garden edging in place.

The applicable subheading for the stake will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division