CLA-2 CO:R:C:G 082129 MBR
Mr. K. Seto
Sumitrans Corporation
182-16 149th Road
Jamaica, N.Y. 11413
RE: Classification of beveled carbon steel plates and alloy
steel plates over 600 mm in width
Dear Mr. Seto:
This is in regard to New York ruling 825686 issued on December
24, 1987 concerning the classification of certain beveled carbon
steel plates and alloy steel plates under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
As stated in the ruling, the classification of this merchandise
under the subheadings of 7208.90.0000 and 7225.90.0000 of the
HTSUSA, represented Customs' position at that time.
We now conclude that this ruling must be revised due to a
change in the Explanatory Note covering subheadings 7208.11
through 7208.45. See the Harmonized Commodity Description and
Coding System, Explanatory Notes, Amending Supplement No. 1, page
995. These notes state:
"In addition to hot-rolling, the products of these
subheadings may have been subjected to the following
working or surface treatments: (1) Hot flattening; (2)
Annealing, tempering, case-hardening, nitriding and
similar heat treatments to improve the properties of
the metal."
Additionally, the provisions of the Explanatory Notes to headings
72.08 to 72.10 apply, mutatis mutandis, to the products of
heading 72.25, "Flat-rolled products of other alloy steel, of a
width of 600 mm or more." See the Harmonized Commodity
Description and Coding System, Explanatory Notes, page 1010.
Although not dispositive, the Explanatory Notes are to be
looked to for guidance in the proper interpretation of the
HTSUSA.
Thus, "not further worked than hot-rolled," includes flat-
rolled products which have been heat treated after the hot-
rolling operation, as applied to flat-rolled products provided
for under subheadings 7208.11 through 7208.45, 7225.30 and
7225.40.
Therefore, the correct classification for the subject beveled
plates should be under the appropriate provisions for flat-rolled
products of non-alloy or other alloy steel, of a width of 600 mm
or more, not further worked than hot-rolled.
Sincerely,
John Durant, Director
Commercial Rulings Division