The tariff classification of EZ Border Spikes from China

N263160 April 13, 2015 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Scott D. Hoffman Trans American, CHB 4902 North America Drive Buffalo, NY 14224 RE: The tariff classification of EZ Border Spikes from China Dear Mr. Hoffman: In your letter dated March 25, 2015, on behalf of Multy Home, you requested a tariff classification ruling. Photographs and descriptive literature for the subject spikes were submitted for our review. The articles under consideration are identified as EZ Border Spikes with a lip to fit garden borders. The spikes are made of powder coated, corrosion resistant steel. Each EZ Border Spike has one tapered end and measures approximately 10 inches in length. In your ruling request you suggested classification for the EZ Border Spikes under heading 7317, 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. If we determine that the subject spikes are classifiable under heading 7317, HTSUS, you asked whether the spikes would fall within the scope of A-570-909. This office finds that the EZ Border Spikes are not similar to the articles named in heading 7317, HTSUS, and therefore not classified in heading 7317, HTSUS. Since the spikes in question are not provided for more specifically in any other heading of the tariff, the spikes will be classified as articles of their constituent material (steel) in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the EZ Border Spikes will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 percent ad valorem. 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division