CLA-2-73:RR:NC:1:119 B84406
Mr. Michael A. Reilly
Prym-Dritz Corporation
P.O. Box 5028
Spartanburg, SC 29304
RE: The tariff classification of Common Pins from Malaysia
Dear Mr. Reilly:
In your letter dated April 10, 1997 you requested a tariff
classification ruling.
The articles to be imported are dressmakers' or common pins
of varying length, gauge and sharpness of points. Some have
glass or plastic heads and some have a "T-bar" head (used in
quilting). Some of the pins are made of brass but most are of
stainless steel or nickel plated steel. The pins are used in
various sewing or similar functions.
The Explanatory Notes to the Harmonized System at 73.19(B)
state in part the following:
The pins of this group may have heads or
other accessory parts of other base metals,
glass, plastics, etc., provided that they do
not become articles of an ornamental
character and that they remain essentially
iron or steel pins. The group includes: (1)
safety pins; (2) ordinary pins.
The group also includes pointed shanks for
brooches, badges (whether or not with swivel
joints or connections), hatpins, etc.; pins
and pointed shanks for fixing labels,
mounting insects, etc.
The applicable subheading for the steel pins will be
7319.30.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for sewing needles... safety pins and other
pins of iron or steel, not elsewhere specified or included...
dressmakers' or common pins. The rate of duty will be 5.7
percent.
The applicable subheading for the brass pins will be
7415.10.0000, HTS, which provides for nail, tacks, drawing pins,
staples (other than those of heading 8305) and similar articles
of copper or of iron or steel with heads of copper... nails and
tacks, drawing pins, staples and similar articles. The rate of
duty will be 3.5 percent.
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 Jacques
Preston at 212-466-5488.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division