CLA-2-83:OT:RR:NC:N1:121
Joseph Wu
La Party Plastics Corporation
No. 625 Datong Street
Yong Kang Dist.
Tainan City, Taiwan 71080
RE: The tariff classification of iron wire twist ties from Taiwan
Dear Mr. Wu:
In your letter dated January 21, 2021 you requested a tariff classification ruling on behalf of Pak-Sher Co.
The article under consideration is described as a twist tie. Each twist tie is comprised of iron wire sandwiched between strips of paper. The twist ties are used to seal items in a bag.
Consideration was given to your proposed classification for the subject twist ties under subheading 7326.90, HTSUS, which provides for Other articles of iron or steel: Other: Other. The Explanatory Notes (ENs) for heading 7326 states, “This heading covers all iron and steel articles…other than articles…more specifically covered elsewhere in the Nomenclature.” Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. However, the twist ties under consideration are not classifiable under heading 7326, HTSUS, because they are provided for more specifically in another heading of the HTSUS.
The applicable subheading for the twist ties will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal; Other. The rate of duty will be 2.6 percent 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 at https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division