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E86040 E8 Ruling Active

The tariff classification of finishing nails and crown staples from South Korea.

Issued September 13, 1999 by U.S. Customs and Border Protection.

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E8 E86040 (September 13, 1999)

Tariff classification

HTS codes: 7317.00.5506, 8305.20.0000

Headings: 8305, 7317

Product description

Your submitted samples have been returned to you as requested.

CBP rationale

The applicable subheading for the finishing nail will be 7317.00.5506, Harmonized Tariff Schedule of the United States (HTS), which provides for nails, tacks, drawing pins,corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: other: of one piece construction: made of round wire: collated nails: other. The applicable subheading for the crown staples will be 8305.20.0000, HTS, which provides for staples in strips, of base metal: staples in strips.

Full text

NY E86040 September 13, 1999 CLA-2-73:RR:NC:1:118 E86040 CATEGORY: Classification TARIFF NO.: 7317.00.5506; 8305.20.0000 Ms. Pamela Wilson V. Alexander & Co., Inc. 2871 Business Park Drive Memphis, TN 38118 RE: The tariff classification of finishing nails and crown staples from South Korea. Dear Ms. Wilson : In your letter dated August 18, 1999, you requested a tariff classification ruling, on behalf of Porter Cable Corporation. Your submitted samples have been returned to you as requested. You stated that the subject items are finishing nails, part #883318 and crown staples, part #883669. The nails are made of galvanized steel, one inch in length, and are collated. The crown staples are made of steel, 5/8" in length, and are in strip form. The nails will be used in a battery operated nailer and the staples will be used in a battery operated stapler. The applicable subheading for the finishing nail will be 7317.00.5506, Harmonized Tariff Schedule of the United States (HTS), which provides for nails, tacks, drawing pins,corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: other: of one piece construction: made of round wire: collated nails: other. The duty rate will be 0.2% ad valorem. The applicable subheading for the crown staples will be 8305.20.0000, HTS, which provides for staples in strips, of base metal: staples in strips. The duty rate will be free. 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 212-637-7025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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