The tariff classification of steel skirting spikes from China

N295882 April 26, 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 April 4, 2018, you requested a tariff classification ruling on behalf of Roy G. Evans Co., Inc. Samples of steel skirting spikes were submitted to our office for our review. The articles under consideration are identified as SKU Number KNP100s Spikes and SKU Number NP100s Spare Spikes. Each product consists of steel skirting spikes that measure 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. You indicated that the “KNP100s and the NP100s come packed 100 pieces/each box.” The applicable subheading for SKU Number KNP100s and SKU Number NP100s 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