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The tariff classification of steel plant stakes from Japan.
Issued October 8, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C80196 (October 8, 1997)
Tariff classification
HTS codes: 7326.90.8585
Headings: 7326
Product description
The subject items are described as steel plant stakes. They are approximately 12" long and have a diameter of 8mm. They are comprised of a steel pipe, adhesive bonding, PVC coating and a plastic cup. Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel pipe imparts the essential character.
CBP rationale
The applicable subheading for the steel plant stakes will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.
Full text
NY C80196 October 8, 1997 CLA-2-73:RR:NC:1:115 C80196 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. Steve Kim Westpeak International Corporation P.O. Box 2125 Huntington Beach, CA 92647-0125 RE: The tariff classification of steel plant stakes from Japan. Dear Mr. Kim: In your letter dated September 24, 1997, you requested a tariff classification ruling. The subject items are described as steel plant stakes. They are approximately 12" long and have a diameter of 8mm. They are comprised of a steel pipe, adhesive bonding, PVC coating and a plastic cup. Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel pipe imparts the essential character. The applicable subheading for the steel plant stakes will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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