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NY K81079




December 4, 2003
CLA-2-73:RR:NC:N1:113 K81079

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8587; 3926.90.9880

Mr. Joe Pylant
Spedipost
P.O. Box 831132
Richardson, TX 75083

RE: The tariff classification of in-ground anchor from China or India.

Dear Mr. Pylant:

In your letter dated November 9, 2003, you requested a ruling on tariff classification.

The merchandise is an augur base shaft coupler. The product is conical in shape. It is made of cast steel and may or may not be threaded. The imported component is part of an assembly referred to as an auger base for vertical uprights. A similar item is imported, made of plastic, with more limited applications.

The applicable subheading for the unthreaded steel coupler, assuming that no work has been done to it beyond the casting stage, will be 7325.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other cast articles, of iron or steel, other. The general rate of duty will be 2.9 percent ad valorem.

The applicable subheading for the threaded steel product will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 percent ad valorem.

The heading you suggest in your letter, 7325.10.0080, is for unadvanced castings of cast iron, not steel castings.

The applicable subheading for the plastic product will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The heading you suggest in your letter, 3926.90.7000, is for plastic clothespins.

Articles classifiable under subheadings 3926.90.9880, 7325.99.5000 and 7326.90.8587, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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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