CBP Ruling L84302 — The tariff classification of hardware from Canada

Tariff classification

Headings: 7326, 8302

Product description

The products are the Spytek Invisible Ground Spike, the Fixplak Anchor Plate, the Adjustable Stair Bracket, the Suplak Load Support and the Cap 44 Steel Decorative Cap. These items are used in fencing and in decking. We assume that all of these items are made of steel. The Spytek Invisible Ground Spike supports the post below ground. The Fixplak Anchor Plate attaches the cross members to the post. The Adjustable Stair Bracket is used to create stair systems. The Suplak Load Support joins the main beam upon which the joists rest to the supporting posts. The decorative Cap finishes the top of the post and protects it from rain.

CBP rationale

The applicable subheading for the Adjustable Stair Bracket will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, other mountings, fittings and similar articles, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The applicable subheading for the other items will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY L84302 May 13, 2005 CLA-2-73:RR:NC:N1:113 L84302 CATEGORY: Classification TARIFF NO.: 8302.41.6080; 7326.90.8587 Ms. Barbara Clausen FedEx Trade Networks Transport & Brokerage, Inc. 205 West Service Road Champlain, NY 12919 RE: The tariff classification of hardware from Canada Dear Ms. Clausen: In your letter dated April 13, 2005, on behalf of Pylex Products, you requested a tariff classification ruling. The products are the Spytek Invisible Ground Spike, the Fixplak Anchor Plate, the Adjustable Stair Bracket, the Suplak Load Support and the Cap 44 Steel Decorative Cap. These items are used in fencing and in decking. We assume that all of these items are made of steel. The Spytek Invisible Ground Spike supports the post below ground. The Fixplak Anchor Plate attaches the cross members to the post. The Adjustable Stair Bracket is used to create stair systems. The Suplak Load Support joins the main beam upon which the joists rest to the supporting posts. The decorative Cap finishes the top of the post and protects it from rain. The applicable subheading for the Adjustable Stair Bracket will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, other mountings, fittings and similar articles, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The general rate of duty will be 3.9 percent ad valorem. The applicable subheading for the other items will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 percent 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 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

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