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NY I81790





May 21, 2002

CLA-2-73:RR:NC:N1:113 I81790

CATEGORY: CLASSIFICATION

TARIFF NO.: 8305.90.6000; 7326.90.8586; 7318.22.0000; 7318.16.0085; 7318.15.4000; 7318.14.1060; 7318.12.0000; 7317.00.7500; 7317.00.55; 7317.00.1000

Mr. Juan Dominguez
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of hardware kits and a desk supply kit from Taiwan

Dear Mr. Dominguez:

In your letter dated May 3, 2002, you requested a tariff classification ruling.

The merchandise consists of a picture hanger kit (item number 210118), a household kit (item number 210119), an office kit (item number 151100), a nails, tacks and brads kit (210107), and a screws, washers and nuts kit (item number 210009).

The picture hanger kit contains picture hangers, sawtooth hangers with nails, frame hangers, picture wire, screw eyes, and nails. The 201 steel pieces are packed in a fitted plastic box with 11 compartments. The household kit is a blister pack with 16 compartments holding steel picture hangers, machine screws, mug hooks, washers, machine nuts, hollow wall anchors, sheet metal screws, nails, tacks, and brads.

The applicable subheading for the picture hanger kit (item number 210118) and the household kit (item number 210119) will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), 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.

The office kit is a collection of desk supplies stored in a fitted plastic box with 9 compartments. It contains a stapler, a utility knife, scissors, rubber bands, push pins, small and large paper clips, binder clips, and staples. The paper clips, binder clips, and staples are made of base metal.

The applicable subheading for the office kit (item number 151100) will be 8305.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal; staples in strips, of base metalother, other. The rate of duty will be 5.7 percent ad valorem.

Item number 210009 is an assortment of screws, washers, and nuts made of steel stored in a fitted plastic box with 11 compartments. The kit includes machine screws, sheet metal screws, wood screws, nuts, and washers. Each article in the kit will be classified individually.

The applicable subheading for the machine screws will be 7318.15.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other screws and bolts, whether or not with their nuts or washers, machine screws 9.5 mm or more in length and 3.2 mm or more in diameter (not including cap screws). The rate of duty will be free.

The applicable subheading for the sheet metal screws will be 7318.14.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel, threaded articles, self-tapping screws, having shanks or threads with a diameter of less than 6 mm, other. The rate of duty will be 6.2 percent ad valorem.

The applicable subheading for the wood screws will be 7318.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel, threaded articles, other wood screws. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the nuts will be 7318.16.0085, Harmonized Tariff Schedule of the United States (HTS), which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel, threaded articles, nuts, other, other. The rate of duty will free.

The applicable subheading for the washers will be 7318.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel, non-threaded articles, other washers. The rate of duty will be free.

The nails, tacks and brads kit (item number 210107) contains wire brads, wire nails, thumb tacks, common nails, finishing nails, tacks, and upholstery nails. All 1,265 pieces are made of steel and stored in a fitted plastic box with 11 compartments. The upholstery nails are of two-piece construction. Each item in the kit will be classified separately.

The applicable subheading for the thumb tacks will be 7317.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for nails, tacks, drawing pins, corrugated nails, staplesand similar articles, of iron or steel, whether or not with heads of other materials, but excluding such articles with heads of copper, thumb tacks. The rate of duty will be 0.3 percent ad valorem.

The applicable subheading for the wire brads, wire nails, tacks, common nails, and finishing nails will be 7317.00.55, Harmonized Tariff Schedule of the United States (HTS), which provides for nails, tacks, drawing pins, corrugated nails, staplesand similar articles, of iron or steel, whether or not with heads of other materials, but excluding such articles with heads of copper, other, of one piece construction, made of round wire. The rate of duty will be 0.1 percent ad valorem.

The applicable subheading for the upholstery nails will be 7317.00.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for nails, tacks, drawing pins, corrugated nails, staplesand similar articles, of iron or steel whether or not with heads of other materials, but excluding such articles with heads of copper, other, of two or more pieces. The rate of duty will be 0.5 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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