CATEGORY: Classification s54

NY C88106

May 28, 1998

CLA-2-74:RR:NC:1:118 C88106

CATEGORY: Classification

TARIFF NO.: 7415.39.0000

Mr. Joseph J. Valerio Cookson Plastic Molding Corp. 787 Watervliet Shaker Road Latham, NY 12110

RE: The tariff classification of brass anchors from India.

Dear Mr. Valerio:

In your letter dated May 11, 1998, you requested a tariff classification ruling.

The subject items are used as concrete anchor lags for inground swimming pools. The brass anchors, approximately 1 3/4" in length, actually hold down a safety cover over the pool(s).

The applicable subheading for the brass anchors will be 7415.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other threaded articles: other. The duty rate will be 3.5% ad valorem.

Articles classifiable under subheading 7415.39.0000, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences upon compliance with all applicable regulations.

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 212-466-5492. Sincerely,

Robert B. Swierupski Director National Commodity Specialist Division