CLA-2 RR:TC:MM 959101 JAS
Mr. K. Kumei
Sumitomo Corporation of America
345 Park Avenue
New York, NY 10154-0042
RE: Nickel Plated Perforated Steel Strip in Coils; Low Carbon
Steel Strip Plated With Nickel for Use in Nickel Cadmium
Batteries; Flat-Rolled Products of Iron or Nonalloy Steel,
Plated or Coated; Chapter 72, Note 1(k)
Dear Mr. Kumei:
This is in response to your letter of January 19, 1995, to
the Area Director of Customs, New York Seaport, concerning the
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of nickel plated perforated steel strip in coils,
produced in Japan. Your letter, accompanied by a sample, has
been referred to this office for reply. We regret the delay in
responding.
FACTS:
The merchandise in issue is nickel plated perforated steel
strip. The base material is cold-rolled low carbon (nonalloyed)
steel strip. It is fed through a punching press and perforated,
after which it is immersed in a nickel bath and plated with 99.9
percent pure nickel, approximately 3 microns/per side. The
finished product is in coil form, approximately 480 mm wide and
60 microns thick. It will be processed after importation into a
substrate for the negative electrode of industrial-type nickel
cadmium rechargeable batteries.
ISSUE:
Whether nickel-plated steel strip in coils that has been
perforated remains in HTS heading 7212.
- 2 -
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.
Heading 7212, Harmonized Tariff Schedule of the United
States (HTSUS), provides for flat-rolled products of iron or
nonalloy steel, of a width of less than 600 mm, clad, plated or
coated. Chapter 72, Note 1(k), HTSUS, defines the term Flat-rolled products, in part, to include rolled products of solid
rectangular cross section, in the form of coils of successively
superimposed layers, and to include those products which have
been perforated, corrugated, or polished, provided they do not
thereby assume the character of articles or products of other
headings (Emphasis added). We note your statement as to the
product's end use. However, there is no evidence that, as
imported, the nickel plated perforated steel strip in coil has
the character of parts or components of nickel cadmium batteries.
Therefore, the coiled product which has been perforated remains a
product of heading 7212.
HOLDING:
Under the authority of GRI 1, nickel plated perforated steel
strip in coils is provided for in heading 7212. It is
classifiable in subheading 7212.50.00, HTSUS, as flat-rolled
products of iron or nonalloy steel, or a width of less than 600
mm, otherwise plated or coated. The rate of duty is 5.2 percent
ad valorem.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division