CLA-2-73:OT:RR:NC:N1:113
Mr. Steven L. Sanders
Sanders Brokerage Services
1050 B Street, Building B Suite 1
Blaine, Washington 98231
RE: The tariff classification of Spiral Pins from China
Dear Mr. Sanders:
In your letter dated November 3, 2021, on behalf of Inland Plastics Limited DBA Inland Plastics, Inc., you requested a tariff classification ruling. Photographs and descriptive literature for the Spiral Pins were submitted for our review.
The items under consideration are identified in your letter as Spiral Pins, product code PINSPIG. You indicated that within the industry the items are commonly referred to as Hay Tarp Spiral Anchor Pins. You stated that “The Spiral Pins are made from 5/16" cold rolled steel galvanized in lengths of 16" (galvanized for longer outdoor life). The pins have a sharp or somewhat pointed end, and a center spiral enabling the pin to be twisted into the ground. At the top of the pin is a triangle loop, where lines (ropes) can be affixed to secure weather protective tarps over the bales of hay.” The pins are necessary to keep the covers on the bales of hay.
In your letter, you requested consideration for the Spiral Pins under subheading 9817.00.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. Subchapter XVII, U.S. Note 2 (ij) indicates that the provisions of subheadings 9817.00.50 and 9817.00.60 do not apply to articles provided in chapter 73 (except subheadings 7308.10, 7308.20, 7308.40 and 7308.90, subheadings 7315.81 through 7315.89, subheadings 7319.40, 7325.10, 7325.91, 7326.11 and 7326.19). Based on the description provided in your letter, the Spiral Pin is classifiable in subheading 7326.90, HTSUS, which provides for other articles of iron or steel, other. Therefore, classification of the subject Spiral Pin in subheading 9817.00.50, HTSUS, is precluded.
The applicable subheading for the Spiral Pins, product code PINSPIG, will be 7326.90.8688, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division