The tariff classification of a pre-tied ceiling clip assembly from Taiwan

N069361 August 5, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Joseph Schnitzler Itochu Building Products Co., Inc. 660 White Plains Road, 5th Floor Tarrytown, NY 10591 RE: The tariff classification of a pre-tied ceiling clip assembly from Taiwan Dear Mr. Schnitzler: In your letter dated July 21, 2009, you requested a tariff classification ruling on a pre-tied ceiling clip assembly. A sample of the assembly was submitted with your letter for our review. The subject article is described as a pre-tied ceiling clip assembly made of steel used for hanging suspended ceilings. You indicate that the imported assembly consists of a ¾ inch wide by 1¾ inch long steel strip bent at an obtuse angle and a 12 gauge wire in lengths from 4 feet to 16 feet in 2 foot increments. The bent steel strip has a ¾ inch by ¾ inch square leg with a through hole on one end and a ¾ inch by 1 inch leg with a nail pierced through on the other end. The nail has a plastic expanded washer and is driven into cement with a power actuated nailer. The 12 gauge wire is wrapped around itself to form a small loop on one end. The loop goes through the hole in the square leg of the bent steel strip and the rest of the wire hangs down from the assembly. You state that the subject merchandise is nailed into concrete ceilings and hanging ceilings are suspended from the wire. The various components of the pre-tied ceiling clip assembly will be assembled and packaged together ready for retail sale prior to importation. The applicable subheading for the pre-tied ceiling clip assembly will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 http://www.usitc.gov/tata/hts/. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division