1 newer ruling cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N281052 N2 Ruling Active

The tariff classification of a Steel Stake from China

Issued December 9, 2016 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N281052 (December 9, 2016)

Tariff classification

HTS codes: 7326.90.8588

Headings: 7326

Product description

Descriptive literature for the steel stake was submitted for our review. The article under consideration is described in your letter as a heavy-duty stake or spike used by Woodstream as part of its fence post product. The stake is imported from China as a separate article (Part No. 301-988). The stake is made of zinc-plated steel. The shaft of the stake measures approximately 10 inches in length and the shank measures approximately 0.309 inches in diameter. You indicated that the “The stake is tapered to a point at the end designed to be inserted into the ground. The other end does not have any special features (“headless”); however, near the end the stake is stamped with several grooves to allow for the securing of the plastic fence post to the metal stake during the manufacturing process.” The stake under consideration is designed to allow the fence post to be inserted into the ground and to remain anchored and stable for an extended period of time. In your ruling request

CBP rationale

The applicable subheading for the stake (Part No. 301-988) will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other.

Full text

N281052 December 9, 2016 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Lindsay B. Meyer Venable LLP 575 7th Street NW Washington, DC 20007 RE: The tariff classification of a Steel Stake from China Dear Ms. Lindsay: In your letter dated November 4, 2016, on behalf of Woodstream Corporation, you requested a tariff classification ruling. Descriptive literature for the steel stake was submitted for our review. The article under consideration is described in your letter as a heavy-duty stake or spike used by Woodstream as part of its fence post product. The stake is imported from China as a separate article (Part No. 301-988). The stake is made of zinc-plated steel. The shaft of the stake measures approximately 10 inches in length and the shank measures approximately 0.309 inches in diameter. You indicated that the “The stake is tapered to a point at the end designed to be inserted into the ground. The other end does not have any special features (“headless”); however, near the end the stake is stamped with several grooves to allow for the securing of the plastic fence post to the metal stake during the manufacturing process.” The stake under consideration is designed to allow the fence post to be inserted into the ground and to remain anchored and stable for an extended period of time. In your ruling request you suggested classification for the steel stake under heading 7215, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bars and rods of iron or nonalloy steel. However, the subject stake is not classifiable in 7215 as requested because it is tapered at the end and classification in heading 7215 requires that it have a uniform cross section along the whole length.  Alternately, you suggested classification for the steel stake under heading 7323, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel. The stake in question is not classifiable in 7323 as a household article because it is not of a class or kind of merchandise represented in the exemplars of this provision. The stake is of a class or kind of item that may be used in the home but elsewhere as well. Therefore, the subject stake is not classifiable as a household article. Since the stake in question is not provided for more specifically in any other heading of the tariff, the stake will be classified as an article of its constituent material (steel) in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the stake (Part No. 301-988) 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N281052

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.