NY 866263
SEP 10 1991

CLA-2-63:S:N:N3G:345 866263

Ms. Mary Anne O'Boyle
Hoglund and Moyles, Inc.
P.O. Box 66373
O'Hare International Airport
Chicage, IL 60666

RE: The tariff classification of "Pick Up Tie Downs" from Taiwan.

Dear Ms. O'Boyle:

In your letter dated July 16, 1991, on behalf of Builders Square Inc., San Antonio, Texas, you requested a tariff classification ruling.

The literature submitted is for a "Pick Up Tie Downs Anchor Set", factory stock numbers ATD010 and a "Pick Up Tie Down", factory stock number ATD009. Factory Stock number ATD010 is composed of a textile strap with metal fittings at each end and metal tie down anchors. Factory Stock number ATD009 consist of metal tie down anchors only.

The applicable subheading for Factory Stock number ATD010 will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other, other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for Factory Stock number ATD009 will be 7326.90.9090, HTS, which provides for other articles of iron or steel, other. The rate of duty will be 5.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport