CLA-2-73:OT:RR:NC:N1:121
Neil S. Helfand
GDLSK LLP
599 Lexington Ave, FL 36
New York, NY 10022
RE: The tariff classification of a tapping screw from Taiwan
Dear Mr. Helfand:
In your letter dated January 19, 2022, you requested a tariff classification ruling on behalf of your client The Hillman Group Inc.
The merchandise under consideration is a tapping screw described as “Hillman Fastener 48419”. Each screw is 76.2 mm in length, 5.15 mm in diameter, threaded approximately 2/3 of its length, has a Torx T25 star drive, a countersunk head with nibs, and a type 17 point. The screw has a minimum torsion strength of 81 kg/cm, is made of specially hardened heat-treated low carbon alloy steel, is tan in color, with a zinc electroplated layer and 3 additional layers of organic topcoat to increase its corrosion resistance. You state the screw satisfies standard SAE J933 which covers the mechanical and quality requirements for steel tapping screws used in automotive and related industries. The Hillman Fastener 48419 is advertised to be used with natural wood or composite board materials to construct decks and fences. The screw is designed to form its own pilot hole and cut away material from wood and non-fibrous material to form its own mating thread.
In GRK Can., Ltd. v. United States, 885 F.3d 1340 (Fed. Circ. 2018) the court considered the classification of wood screws vs. self-tapping screws. In that decision, the court determined that one needs to consider the physical characteristics of the subject screw in addition to its intended use, and provided in relevant part the following definition: a self-tapping screw is a “specially hardened screw, that meets minimum torsional strength requirements, that can cut away material to form a mating thread in non-fibrous material, and is designed to fasten non-fibrous materials, such as metal, to either fibrous or non-fibrous materials.” This office notes that the subject Hillman Fastener 48419 meets all the physical characteristics of the provided definition of a self-tapping screw and is designed to fasten non-fibrous materials to either fibrous or non-fibrous materials. Based on the design features and intended use, it is the opinion of this office that the subject fastener is a self-tapping screw.
The applicable subheading for Hillman Fastener 48419 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 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