The tariff classification of drywall screws from Taiwan.

NY D84793 November 24, 1998 CLA-2-73:RR:NC:1:118 D84793 CATEGORY: Classification TARIFF NO.: 7318.14.1060 Mr. John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, N.Y. 10017 RE: The tariff classification of drywall screws from Taiwan. Dear Mr. McManus: In your letter dated November 16, 1998, you requested a tariff classification ruling. The subject items, that will be manufactured from one of several Taiwanese firms, are described as drywall screws. They are constructed with "bugle" heads (to protect the surface of the drywall), are hardened to withstand the additional torquing and binding stress incident to their application, and are lubricated with a phosphate coating to reduce friction. In the usual case, these screws affix drywall sheets to either wood or metal studs. The submitted samples are less than 6 (six) millimeters in diameter, made from Number 6 wire, and thus are prefixed by the number "6." As the various manufacturers may use different sample number indicators, the sizes of each, as well as sample numbers are as follows: (a) Fine Thread; Sample No. DWS-06100; Size 6 x 1" (b) Fine Thread; Sample No. DWS-06200; Size 6 x 2" (c) Fine Thread; Sample No. DWS-06114; Size 6 x 1 1/4" (d) Fine Thread; Sample No. DWS-06158; Size 6 x 1 5/8" The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your products. The applicable subheading for each of your items will be 7318.14.1060, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Kathy Campanelli at 212-466-5492. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division