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N277165 N2 Ruling Active

The tariff classification of a spile and hook from China

Issued July 28, 2016 by U.S. Customs and Border Protection.

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N2 N277165 (July 28, 2016)

Tariff classification

HTS codes: 7326.90.8588

Headings: 7326

Product description

The item under consideration is identified as a stainless steel spile and hook. The hook is placed on top of the spile which is inserted into a maple tree. The item is used to tap a maple tree to collect sap which is then boiled into maple syrup.

CBP rationale

The applicable subheading for the stainless steel spile and hook will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other.

Full text

N277165 July 28, 2016 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Joseph McHale Tap My Trees 14 Guardhouse Drive Redding, CT 06896 RE: The tariff classification of a spile and hook from China Dear Mr. McHale: In your letter dated June 7, 2016, you requested a tariff classification ruling on a spile and hook. Photographs for the spile and hook were submitted for our review. The item under consideration is identified as a stainless steel spile and hook. The hook is placed on top of the spile which is inserted into a maple tree. The item is used to tap a maple tree to collect sap which is then boiled into maple syrup. The applicable subheading for the stainless steel spile and hook will be 7326.90.8588, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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