CLA-2-73:C05 B80291

Charles Laber
Sack & Menendez, Inc.
501 Jackson Street
P.O. Box 986
Tampa, FL 33601

RE: The tariff classification of collated roofing nails from Korea.

Dear Mr.Laber:

In your letter dated December 6, 1996, you requested a tariff classification ruling on behalf of your client, Continental Materials, Inc. A description of the item and a sample were enclosed.

The merchandise under review is a coil of electro-galvanized steel roofing nails collated on two strands of steel wire. The collated nails are suitable for use in power actuated hand tools. The individual nails are approximately 1 and 1/4 inch in length and smooth-shanked.

The applicable subheading for the collated steel nails will be 7317.00.5505, Harmonized Tariff Schedule of the United States (HTS), which provides for "Nails,.. of iron and steel..: Other: Of one piece construction: Made of round wire.. Collated nails". The rate of duty will be 0.4%.

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.

Sincerely,

David Ballard
Port Director
Port of Champlain