The tariff classification of steel skirting spikes from China

N294827 March 23, 2018 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Ms. Barbara Frennea Page & Jones, Inc. 52 No. Jackson Street Mobile, Alabama 36602 RE: The tariff classification of steel skirting spikes from China Dear Ms. Frennea: In your letter dated February 27, 2018, you requested a tariff classification ruling on behalf of Roy G. Evans Co., Inc. Samples of steel skirting spikes and screws were submitted with your ruling request. You stated in your email sent to our office on March 21, 2018, that you “are only requesting classification for the steel skirting spikes.” The article under consideration is identified as a steel skirting spike that measures approximately 7 inches in length. You stated in your letter that the spikes “are nailed (driven) into the ground with their diamond point edges to secure a vinyl mobile home skirt to the ground.” The steel spikes affix the bottom of the vinyl skirt to the ground every sixteen or so inches through a stabilizing metal or vinyl U-shaped track. Once the track is set, the skirting is placed in the track and screws are used to attach the top of the skirting to the bottom of the mobile home. The applicable subheading for the steel skirting spikes will be 7326.90.8688, 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 https://hts.usitc.gov/current. 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 ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division