The tariff classification of lawn stakes with anchors from India

 N296910 June 1, 2018 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190 Mr. Dinesh H. Bhojwani Rapid Cool Trading USA, Inc. 2001 S. Main Street, Suite 1 Blacksburg, VA 24060 RE: The tariff classification of lawn stakes with anchors from India Dear Ms. Bhojwani: In your letter dated May 3, 2018, you requested a tariff classification ruling. A labeled picture and product literature for the lawn stake with an anchor were submitted for our review. The product under consideration is identified as an “Aluminum Lawn Stake with brass anchor assembly, with varying lengths between 9” to 18”, the brass anchor is the same for all lengths…The principal use of this assembly is as a lawn stake to anchor swimming pool covers. Weight of each component is as follows: Stake is 8.2 oz. - Brass anchor - 2.6 oz.” You indicated that the aluminum lawn stake is driven into the ground to function as a stake. The brass anchor is comprised of two components that consist of a female component that is fixed into the stake and a male component that is unscrewed to attach to the swimming pool cover (via a spring attached to the cover) to anchor to the ground. For an 18” aluminum lawn stake with brass anchor, the aluminum comprises approximately 77.5 percent of the weight and the brass comprises approximately 22.5 percent of the weight of the article. The product under consideration is a composite article that consists of an aluminum lawn stake and a brass anchor. The aluminum and brass components are classified in different headings. When classifying an article made of two different base metals, there is no determination of essential character. Regarding the classification of composite articles, Section XV Note 7 of the Harmonized Tariff Schedule of the Unites States (HTSUS) states that “…articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.” The metal in the subject aluminum lawn stake with brass anchor assembly that predominates by weight is aluminum. Therefore, the article in question is classifiable in heading 7616, HTSUS, which provides for other articles of aluminum. The applicable subheading for the aluminum lawn stake with brass anchor will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 percent ad valorem. Articles classifiable under subheadings 7616.99.5190, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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