&&The good at issue is an 8-inch coiled hook designed to fit onto a 1-inch pole. It is made of 3/16-inch steel wire with a powder-coated finish. The hook is manufactured by cutting the steel wire to length and bending it into shape. It is designed to twist onto a 1-inch pole and is used to hang bird feeders.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 8302.50.00.90. This tariff classification number is incorrect.&&&&Heading 83.02 provides for, among other goods, base metal hat-racks, hat-pegs, brackets and similar fixtures. The Explanatory Notes indicate that the heading covers general purpose classes of base metal accessory fittings and mountings. The Notes also state that the heading does not include goods forming an essential part of the structure of an article. The good at issue does not meet the terms of Heading 83.02 because it is not a general purpose fitting or mounting. Rather, it is specifically designed to twist onto a 1-inch pole to form a bird feeder stand. As the hook is necessary for the stand to perform its function of supporting a bird feeder, it forms an essential structural component of the stand. Accordingly, the subject coiled hook is excluded from Heading 83.02.&&&&Heading 73.26 provides for other articles of iron or steel. The Explanatory Notes to this heading state that it covers all iron or steel articles obtained by various manufacturing processes, such as cutting, folding or bending. Legal Note 2 to Chapter 73 defines “wire” as “hot or cold-formed products of any cross-sectional shape, of which no cross- sectional dimension exceeds 16 mm.” The good at issue is a steel hook produced by cutting 3/16-inch (4.76 mm) steel wire to length and bending it into shape; therefore, it is classified under 7326.20.00.00, which provides for articles of iron or steel wire.