The tariff classification of steel strapping hardware from Poland

N359109 March 25, 2026 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8308.90.6000; 8308.10.0000 Maria Vanikiotis Crowell & Moring LLP Two Manhattan West, 375 Ninth Avenue New York, NY 10001 RE: The tariff classification of steel strapping hardware from Poland Dear Ms. Vanikiotis: In your letter dated February 23, 2026, you requested a tariff classification ruling. Photographs and descriptions of steel strapping buckles and hooks were submitted with your inquiry. The various products under consideration are described as steel strapping buckles. The first product is wire strapping buckles used to secure heavy loads, bundled materials, and the like. One version has a galvanized coating and is used to secure a composite cord strap. The second version is phosphate coated and is typically used to secure woven strapping. To secure the load, the user threads the loose ends of a strap through the wire buckle, loops the strapping over the leg, pulls the excess strapping by hand, and applies tension. The second product is various ladder and dynamic load buckles. Each of these buckles has rungs which the strapping is threaded through. They can be made of formed and welded wire, stamped, die cast, or forged. You state these ladder-style buckles provide greater strength and load security compared to the wire buckles. The third product is a lashing hook. Strapping can be attached to the bottom end, and the hook can be attached to secure the strapping to another point. You suggest that these items can be classified under 8308.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Buckles and buckle clasps. We agree in part. We agree that the wire strapping buckles and the ladder buckles can be classified under this provision. However, the lashing hooks are not buckles. They will be classified as hooks. The applicable subheading for the wire strapping, ladder, and dynamic load buckles will be 8308.90.6000, HTSUS, which provides for Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like and parts thereof, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles…: Other including parts: Buckles and buckle clasps, and parts thereof. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the steel lashing hooks will be 8308.10.0000, HTSUS, which provides for Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like and parts thereof, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles…: Hooks, eyes and eyelets. The rate of duty will be 1.1¢/kg + 2.9% ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division