7317.00.55.40 - Vinyl, resin or cement coated 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 3.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This category encompasses iron or steel nails, tacks, drawing pins, corrugated nails, staples, and similar articles of one-piece construction made from round wire, featuring smooth shanks, and specifically coated with vinyl, resin, or cement. These coatings provide distinct protective qualities and are integral to the article's design and intended use, differentiating them from other forms of finishing.
Unlike its sibling category 7317.00.55.30, which specifically covers galvanized articles, this classification is for articles with coatings other than zinc, such as vinyl, resin, or cement. The "Other" sibling at 7317.00.55.50 would encompass smooth shank nails with coatings not falling under vinyl, resin, cement, or galvanization. The presence of vinyl, resin, or cement as the primary coating is the defining characteristic for inclusion here.
As this is a leaf node in the HTS classification, there are no further subcategories under 7317.00.55.40. Therefore, the focus remains on the precise identification of articles matching the description of vinyl, resin, or cement coated, smooth shank, round wire nails and similar articles. Classification within this code hinges on the specific type of coating applied.