The tariff classification of steel spikes from Canada.

NY 876393 July 23, 1992 CLA-2-73:S:N:N1:115 876393 CATEGORY: Classification TARIFF NO.: 7326.90.9090 Mr. Matt Spameni Great Lakes Customs Brokerage, Inc. P.O. Box 740 Buffalo, NY 14213 RE: The tariff classification of steel spikes from Canada. Dear Mr. Spameni: In your letter dated July 7, 1992, you requested a tariff classification ruling, on behalf of your client, Superspike Inc., located in Mississauga, Ontario, Canada. The subject item is described as a spike designed for use in the installation of fence posts, decks and other outdoor projects. The spike is formed from two plates of heavy gauge steel that are welded at four positions to prevent buckling. Using a sledge hammer, the spike is progressively driven until the wood drive block "bottoms out" on the ground. Spikes in lengths of 36" to 39" of suitable design for the intended use are available. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your product. The applicable subheading for the steel spikes will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem. Goods classifiable under subheading 7326.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.4% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport