The tariff classification of anchor kits from China.

N216156 May 8, 2012 CLA-2-73:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 7318.14.1060 Ms. Deborah Allen HD Supply, Inc. 3100 Cumberland Blvd. Atlanta, GA 30339 RE: The tariff classification of anchor kits from China. Dear Ms. Allen: In your letter dated May 3, 2012, you requested a tariff classification ruling. You have submitted samples of three anchor kits containing plastic anchors and pointed steel screws with spaced threading. The kits are marked Made in China and include the following: Item #10424 – A 201 piece anchor kit containing 100 conical plastic anchors (#10-12 x 1”), 100 steel hex head screws (#10-16 x 1”) with a 3 in 1 combination drive (Phillips, slotted and hex) and a ¼” drill bit. The anchor kit is packaged in a plastic storage case with compartments that separate the anchors from the screws. Item #10425 – A 201 piece anchor kit containing 100 conical plastic anchors (#10-12 x 1”), 100 steel pan head screws (#10-16 x 1”) with a 2 in 1 combination drive (Phillips and slotted) and a ¼” drill bit. The anchor kit is packaged in a plastic storage case with compartments that separate the anchors from the screws. Item #10429 – A 202 piece plastic plug anchor pack that contains 40 pieces of #4-6 x 1”, 30 pieces of #7-9 x 1”, 20 pieces of #10-12 x 1½” and 10 pieces of #14-1/4” x 1½” plastic plugs and 40 pieces of #6-20 x 1”, 30 pieces of #8-18 x 1”, 20 pieces of #10-16 x 1½” and 10 pieces of #14-14 x 1½” steel pan head screws with combination Phillips and slotted drives. The anchors and screws are packaged in a plastic storage case with four separate compartments. The compartments separate the items by size and hold the coordinated plug with the appropriate screw. In the center of the case is a slot to hold two drill bits (3/16” and ¼”). The three anchor kit samples you have submitted are being returned as you requested. The anchor kits with the drill bits are sets. The drill bits assist the user in utilizing the anchor kit but do not merit equal consideration in tariff classification. The kits are purchased for the utilization of the screws and anchors. Neither the plastic anchor nor the metal screw imparts the essential character of the set. Therefore, we classify the set at the heading level according to General Rule of Interpretation (GRI) 3(c). The applicable subheading for anchor kits 10424, 10425 and 10429 will be 7318.14.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: self-tapping screws: having shanks or threads with a diameter of less than 6 mm: other. The duty rate will be 6.2% 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 Kathy Campanelli at (646) 733-3021. Sincerely, Thomas J. Russo Director National Commodity Specialist Division