CLA-2-73:OT:RR:NC:1:118
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a screw and anchor kit from China.
Dear Ms. Kessens:
In your letter dated January 17, 2014 you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
You have described the submitted sample, SKU# 01218601, as a screw and anchor kit. It consists of the follow items packaged for retail sale:
Twenty-six conical polyethylene anchors in various sizes
Twelve steel #8 x 1” screws with flat countersunk heads
Twelve steel #6 x 1.25” screws with flat countersunk heads
Twelve steel #6 x 1” screws with flat countersunk heads
The screw and anchor kit is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The screws and anchors function together to hang or secure objects onto hollow surfaces such as drywall. The screws secure the object onto the surface, while the plastic anchors spread the force to diminish the chance that the screws will pull away from the drywall. Although extra screws are provided for in this set, we are of the opinion that no single component imparts the essential character and the set will be classified in accordance with GRI 3(c). In this case, the heading for the screws appears last in numerical order.
The applicable subheading for the screw and anchor kit (SKU# 01218601) will be 7318.14.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: self-tapping screws: having shanks or threads with a diameter of less than 6 mm: other. The duty rate will be 6.2% 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 http://www.usitc.gov/tata/hts/.
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 Anthony Grossi at (646) 733-3021.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division