The tariff classification of mattress components from China, Taiwan and Korea.

PD C83785 February 13, 1998 CLA-2-73:RR:NC:MM:C26 C83785 CATEGORY: Classification TARIFF NO.: 7326.90.8585 James H. Vogland 400 Riverside Drive Saint Helens, Oregon 97051 RE: The tariff classification of mattress components from China, Taiwan and Korea. Dear Mr. Vogland: In your letter dated January 26,1998 you requested a tariff classification ruling. You have submitted three samples for consideration. The first sample you have called a connecting rod. This item is a piece of U.S. Gauge number 13 steel wire measuring approximately thirteen inches long. The wire is bent on each end to form a one quarter inch loop. This item is used in the construction of mattresses, to interlock with spring coils. A rope is also attached to this piece. The second sample you have called a backplate. This item is a flat piece of steel measuring five and one half inches in length and three quarters of an inch in width. The ends are rounded. At each end is a circular hole measuring three eights of an inch in diameter. The backplate is used as a means of connecting a brass grommet or eyelet, during the construction of a mattress. The third sample you have called a hog ring. This item is a piece of U.S. Gauge number 15 steel wire measuring approximately one inch long. This wire is bent into the shape of a "C". It is used to attach a nylon rope handle to a spring rod, in the construction of a mattress. The applicable subheading for all three products will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel. The rate of duty will be 3.5%. 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. Sincerely, Joseph J. Wilson Port Director Buffalo, New York