The tariff classification of a stainless steel bracket from Taiwan

NY F81022 January 6, 2000 CLA-2-73:RR:NC:N1:113 F81022 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. Mark Shepski Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208 RE: The tariff classification of a stainless steel bracket from Taiwan Dear Mr. Shepski: In your letter dated December 8, 1999, on behalf of John Wagner Assoc., Inc.,, you requested a tariff classification ruling.
The sample you provided is the Grabber Deckmaster Premium Hidden Deck Fastening System. The product is a set containing 10 galvanized or stainless steel brackets, 1 bit tip, 110 steel joists screws and 120 steel deck screws. The brackets are pre-drilled and shaped for holding boards to form a deck. Thus, they form an essential part of the structure of the deck and are not simply a fitting or mounting. The applicable subheading for the set will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division