The tariff classification of steel stakes from Lithuania

NY J89360 October 15, 2003 CLA-2-73:RR:NC:N1:113 J89360 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Frederick P. Waite Holland & Knight LLP, Suite 100 2099 Pennsylvania Avenue, N.W. Washington, DC 20006 RE: The tariff classification of steel stakes from Lithuania Dear Mr. Waite: In your letter dated September 17, 2003, on behalf of Hoehn Steel, LLC, you requested a tariff classification ruling. The merchandise is round nail stakes used primarily to secure wood or metal forms to the ground for pouring concrete foundation footers, usually for residential construction. The construction applications include concrete patios, sidewalks, driveways, foundations, and pool curbs. The product is produced from hot-rolled steel bars by cutting them into specific lengths, providing one end of the stake with a pencil point, and drilling offset holes along the other end of the stake. The locations of the offset holes allow the stakes to be secured to the forms, and the stakes prevent the forms from shifting while the concrete sets. The finished nail stakes may be coated with an anticorrosive covering (such as light wax or oil coating), and they are packaged in cardboard trays and palletized for shipment by container. The stakes come in various diameters, including 16 mm, 18 mm, 19 mm, and 22 mm. They come in various standard lengths, including 12, 18, 24, 30, 36, 42, and 48 inches. In your letter, you suggest classification under HTS 7317.00.6560 as nails…of iron or steel, of one-piece construction. However, in our opinion, the construction of the nail stakes, with holes throughout to secure objects such as forms, is more than a nail of heading 7317. The applicable subheading for the stakes will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Articles classifiable under subheading 7326.90.8587, HTS, which are products of Lithuania, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP". 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division