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NY F86559

May 23, 2000

CLA-2-73:RR:NC:1:118 F86559


TARIFF NO.: 7318.14.1060

Mr. Kelley Thompson
John Wagner Associates, Inc
205 Mason Circle
Concord, CA 94520

RE: The tariff classification of bit tips and drywall screws packaged together from Taiwan.

Dear Mr. Thompson:

In your letter dated April 25, 2000, you requested a tariff classification ruling.

You describe the submitted samples as a set, consisting of bit tips and drywall screws. The set includes five Philips head bit tips and drywall screws. When sold for retail, you stated that a set would be comprised of five Philips head screw bits and varying amounts of steel drywall screws ranging from 2,000 to 15,000 screws per box. For the samples submitted, two of the screw dimensions are 6 x 1 (streaker styles) and the other two screw dimensions are 6 x 1 ¼ (coarse thread style.)

When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In this instance, the drywall screws impart the essential character of the set.

The applicable subheading for the set consisting of bit tips and drywall 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 duty rate will be 6.2% 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 this 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 Kathy Campanelli at 212-637-7025.


Robert B. Swierupski

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