&&This good is described as STR H screw fasteners from 80mm (STR H 080) to 300mm (STR H 300). These screw fasteners are composed of a thread forming screw combined with a plastic washer and a polystyrene plug. These fasteners are used to fasten mineral wool or expanded polystyrene or extruded polystyrene insulation to lite metal or timber substrates.

&&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. 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) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&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 heading and any relative Section and 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 request for an Advance Ruling you proposed tariff classification under subheading 7318.14 or alternatively 3925.90. Classification under subheading 7318.14 is correct. The STR H screw fasteners are composite goods comprised of a carbon steel or stainless steel screw, plastic washer and a polystyrene plug. When goods are, prima facie, classifiable under two or more headings, classification is determined according to General Interpretative Rule #3. Rule 3(a) provides for classification under the heading with the most specific description. As each of the headings provide for part only of the components that make up this good, they are considered to be equally specific. Therefore, Rule 3(a) is not applicable. Rule 3(b) allows for classification under the material or component that gives the product its essential character. In this instance the screw imparts the essential character of the STR H screw fasteners and is provided for under subheading 7318.14.&&