CLA-2-83:RR:NC:N1:113 L80657

Mr. Joseph Schnitzler
Itochu Building Products Co., Inc.
660 White Plains Road, 5h Floor
Tarrytown, NY 10591

RE: The tariff classification of staples in strips from Taiwan or China.

Dear Mr. Schnitzler:

In your letter dated October 25, 2004, you requested a ruling on tariff classification.

The merchandise is a variety of galvanized steel construction staples, imported in strips. The staples include Hammer Tacker, 18 gauge, 16 gauge and 15 gauge.

The applicable subheading for these products will be 8305.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for staples in strips, of base metal. The general rate of duty will be free.

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

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division