The tariff classification of furniture nails/tacks from China

N039679 October 3, 2008 CLA-2-73:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 7317.00.7500 Ms. Pam Berry General Manager Marisol International 871 Ridgeway Blvd., Ste 203 Memphis, TN 38120 RE: The tariff classification of furniture nails/tacks from China Dear Ms. Berry: In your letter dated September 12, 2008, on behalf of United Furniture Industries Inc., you requested a tariff classification ruling. You describe the submitted samples as furniture nails/tacks that are used on the outside of furniture such as sofas and chairs. You state that the nails are made of iron and are of two piece construction. They have round heads with a shank in the center. The overall length of each nail is 1”. You further state that a gas-powered type tool will be used to shoot the nails into the furniture. The applicable subheading for the furniture nails/tacks will be 7317.00.7500, Harmonized Tariff Schedule of the United States (HTSUS), 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 two or more pieces. The duty rate will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division