The tariff classification of a mandrel from Switzerland

N359616 April 7, 2026 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Christopher DeNeen SFC Koenig, LLC. 73 Defco Park Road North Haven, CT 06473 RE: The tariff classification of a mandrel from Switzerland Dear Mr. DeNeen: In your letter dated March 10, 2026, you requested a tariff classification ruling. Descriptions, technical information, and photographs were submitted with your request. The item under consideration is described as a mandrel, Model # 300180340. The mandrel is a steel article designed to act as a sealing plug in bore openings. Prior to installation it is akin to a drill bit. There is a bell- shaped head that ranges in diameter from 4 to 18 millimeters. At the top of the head, there is a narrow groove that widens out to a smooth shaft and becomes threaded at its far end. The head is designed to serve as the plug when the mandrel is installed, and the shaft enables the plug to be installed through a hydraulic, or pneumatic hand tool, comparable to a drill. In the process of installation, the shaft is attached to the hand tool, while the head is pushed through a bore opening. Once the head reaches its required point of installation it breaks off the shaft along the narrow groove leaving only the head installed as a plug while the shaft is discarded. Heading 7326, Harmonized Tariff Schedule of the United States (HTSUS), is a residual or basket provision which covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The Explanatory Notes (ENs) to heading 7326, HTSUS state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel can be classified in heading 7326, HTSUS if it is determined that the item is not more specifically provided for in any other heading of the tariff. The mandrel is not specifically covered elsewhere in the tariff. Accordingly, it is classifiable in heading 7326, HTSUS. The applicable subheading for the mandrel will be 7326.90.8688, HTSUS, which provides for “Other articles of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 2.9 percent 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 Matthew Gay at matthew.gay@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division