CLA-2 RR:TC:MM 958589 JAS
Port Director of Customs
1 East Bay Street
Savannah, GA 31401
RE: PRD 1703-95-100104; Chipper Knife Steel, Flat-Rolled
Products of Other Alloy Steel, Heading 7226,
Chapter 72, Note 1(k), Bars and Rods of Other Alloy Steel,
Other, Not Further Worked Than Hot-Rolled, of Tool Steel,
Subheading 7228.30.60; Chapter 72,
Additional U.S. Note 1(e)(ii); Customs Laboratory
Report, Customs Directive 099 3820-002, HQ 950929
Dear Port Director:
This is our decision on Protest 1703-95-100104, filed
against your classification of certain alloy steel made in
Germany, described as chipper knife steel. The entries under
protest were liquidated on May 26, June 2, 9, and 16, and on July
21, 1995. This protest was timely filed on August 14, 1995.
FACTS:
The steel in issue is invoiced as alloy tool steel,
chipper knife steel. This merchandise is further described as
being hot rolled, annealed and sandblasted, with saw-cut ends.
Dimensions on the submitted invoices range from 57.91 mm x 9.45
mm x 4267 mm to 193.3 mm x 17.28 mm x 4267 mm. The steel was
entered under a duty-free provision in heading 7228, Harmonized
Tariff Schedule of the United States (HTSUS), for other bars and
rods of tool steel, chipper knife steel. Because mill
certificates were not available for the merchandise, Customs
officers requested and received a sample. The Savannah Customs
laboratory analyzed the sample and indicated it was tool steel,
but not chipper knife steel, as those terms are defined in
applicable U.S. Notes to Chapter 72. The entries were then
liquidated under the appropriate provision in heading 7228 for
other bars and rods of tool steel.
Counsel for protestant has produced reports from independent
laboratories purporting to verify that the merchandise is, in
fact, chipper knife steel. Further, - 2 -
counsel contends that Customs placed undue reliance on one sample
from one
shipment as being representative of the steel contained in nine
shipments.
The provisions under consideration are as follows:
7226 Flat-rolled products of other alloy
steel, of a width of less than
600 mm:
Other:
7226.91 Not further worked than
hot-rolled:
Of tool
steel (other than high-speed steel):
7226.91.05 Of
chipper knife steel...Free
Other:
7226.91.25
Of a width of less than 300 mm
...10.4 (now 9.3) percent ad valorem
* * * *
7228 Other bars and rods of other alloy
steel; angles, shapes and
sections, of other alloy steel; hollow drill bars and rods ,
of alloy or non-alloy
steel:
7228.30 Other bars and rods, not
further worked than hot-
rolled, hot-drawn or extruded:
Of tool
steel (other than high-speed steel):
7228.30.40
Of chipper-knife steel, not cold-
formed...Free
7228.30.60
Other...9.5 (now 8.5) percent
ad valorem
ISSUE:
Whether the merchandise is chipper knife steel for tariff
purposes; whether there is a presumption of correctness accorded
Customs laboratory reports.
- 3 -
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the
terms of the headings and any relative section or chapter notes,
and provided the headings or notes do not require otherwise,
according to GRIs 2 through 6.
Tool steel is defined in Additional U.S. Note 1(e), HTSUS,
as alloy steel which contains combinations of elements in the
quantity by weight respectively indicated. Chipper knife steel
is defined in Additional U.S. Note 1(f), HTSUS, as alloy tool
steels which contain, in addition to iron, each of certain
elements, by weight, in the amounts specified. Generally, mill
certificates will specify the alloying elements, if any, the
steel may contain. No such certificates were submitted with the
entry summary. The submitted sample was found by the Customs
laboratory in Savannah to contain the requisite percent of carbon
and chromium, by weight, respectively, specified in Note 1(e)(ii)
for tool steel. However, the sample did not contain the
requisite carbon and molybdenum content, by weight, specified in
Note 1(f)(i) and (v) for chipper knife steel. See Savannah
Laboratory Report 4-94-20853-001, dated September 15, 1994.
Regarding the laboratory analyses provided by protestant's
counsel that supposedly contradict the Savannah Customs
laboratory report, it is well settled that the methods of
weighing, measuring, and testing merchandise used by Customs
officers are presumed to be correct. Consolidated Cork et al. v.
United States, 54 Cust. Ct. 83, C.D. 2512 (1965), HQ 950929,
dated March 31, 1992, and related cases. To insure uniformity in
the classification of imported merchandise, Customs laboratory
reports cannot be disregarded for any reason. Customs Directive
099 3820-002, dated May 4, 1992. In this case, each of the
laboratory reports submitted by protestant's counsel specify the
chemical analyses by percentages, not necessarily by weight, as
required by the cited legal notes. Moreover, each of the
laboratory analyses differs from the others, and the testing
methodology utilized in each analysis is not described. For this
reason, the Savannah Customs laboratory report is deemed
dispositive in this matter.
For tariff purposes, the term Flat-rolled products is
defined, in part, to include straight lengths, which if of a
thickness less than 4.75 mm are of a width measuring at least 10
times the thickness or if of a thickness of 4.75 mm or more are
of a width which exceeds 150 mm and measures at least twice the
thickness. Chapter 72, Note 1(k), HTSUS. There is an
indication that because of dimensions, some of the merchandise in
this protest may, in fact, be flat-rolled for tariff purposes.
- 4 -
HOLDING:
Under GRI 1, the steel under protest found to be within the
term Flat-rolled products, as defined, is provided for in heading
7226. It is classifiable in subheading 7226.91.25, HTSUS. The
protest should be ALLOWED as to this merchandise. Under
the authority of GRI 1, the remaining steel in provided for in
heading 7228. It is classifiable in subheading 7228.30.60,
HTSUS. The protest should be DENIED as to this merchandise.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, you should mail this decision, together with the
Customs Form 19, to the protestant no later than 60 days from the
date of this letter. Any reliquidation of the entry or entries
in accordance with the decision must be accomplished prior to
mailing the decision. Sixty days from the date of the decision
the Office of Regulations and Rulings will take steps to make the
decision available to Customs personnel via the Customs Rulings
Module in ACS and to the public via the Diskette Subscription
Service, the Freedom of Information Act and other public access
channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division