The tariff classification of iron or steel ribbon clasps from China and Taiwan

N248486 December 26, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Esta Knipper A. J. Arango, Inc. 1516 E. 8th Avenue Tampa, FL 33605 RE: The tariff classification of iron or steel ribbon clasps from China and Taiwan Dear Ms. Knipper: In your letter dated December 3, 2013, on behalf of Cousin Corporation of America, you requested a tariff classification ruling. Samples and photographs of the subject clasps were submitted for our review. The articles in question are identified in your letter as ribbon clasps. Since the ribbon clasps under consideration attract a magnet, our office believes that the articles are comprised of iron or steel. Each clasp measures approximately ½ inch in length by ¼ inch in width. The subject article features teeth along the edges of one side and a small loop at the top of the other side. You indicated that the function of the clasp is to secure a ribbon, leather or any other material that is being used. The user presses the teeth down on each end of the material to secure the clasp to the material. Connector links can be attached to the loop at the top of each clasp. You stated that the ribbon clasps can be used to make bracelets, necklaces, etc. The applicable subheading for the iron or steel ribbon clasps 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division