The tariff classification of a playset anchor kit with galvanized steel anchor from China

N268850 October 6, 2015 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Samantha Jean Gaglio Lifetime Products Freeport Center Building D-12 P.O. Pox 160010 Clearfield, UT 84016 RE: The tariff classification of a playset anchor kit with galvanized steel anchor from China Dear Ms. Gaglio: In your letter dated September 16, 2015, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Playset Anchor Kit, Model Number 90641. This item is designed to secure a full sized playset or swingset to the ground to prevent it from tipping over in high wind conditions. The kit contains one steel driving rod and four galvanized 10 gauge steel anchors, each of which is comprised of an arrowhead with an attached cable. The total cable length is approximately 27” and the arrowhead length is approximately 3”. Also included in the kit is a bag of connecting hardware (i.e. nuts, bolts, washers) for attachment of the anchor cables to the playset legs. The driving rod is designed to use with a hammer (not included) to drive each arrowhead into the ground to a depth of at least 12”. Then the rod is removed from the ground and the anchors are left in place to hold down the playset. The applicable subheading for Model Number 90641 will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…household articles …of … steel…: other: other: not coated or plated with precious metal: other: other...other. The rate of duty will be 3.4 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division