The tariff classification of tent stakes from China and Taiwan

N117681 August 19, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Lynne Wilson-Campbell J.L. Wilson, LLC 24 North Pintail Drive Ocean Pines, MD 21811 RE: The tariff classification of tent stakes from China and Taiwan Dear Ms. Wilson-Campbell: In your follow-up letter, dated July 30, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The tent stakes are composed of molded ABS (acrylonitrile butadiene styrene) plastics and are 9 inches in length. The tent stakes will be used to secure a folding canopy beach umbrella to the sand or ground. The applicable subheading for the plastic tent stakes will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division