CLA-2 RR:CR:GC W967684 JAS
Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302
RE: Vinyl Laminated Steel Sheet; NY I80611 Revoked
Dear Ms. Cachia:
In NY I80611, which the Director, National Commodity Specialist Division, Bureau of Customs and Border Protection (CBP), New York, issued to you on April 19, 2002, on behalf of LG Chemical America Inc., high gloss laminated steel sheet was found to be classifiable as other articles of iron or steel, in subheading 7326.90.8586, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY I80611 was published on October 19, 2005, in the Customs Bulletin, Volume 39, Number 43. Two comments were received in response to this notice, both favoring the proposal but without elaboration.
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FACTS:
The merchandise, described in NY I80611 as high gloss laminated
steel sheet, is cut-to-length and ranges from 19.6 inches to 28.6 inches and
from 36 inches to 39 inches in width. One side of the steel substrate is
painted and the other side is coated with an adhesive layer to which a
pre-existing vinyl sheet will be laminated. The vinyl sheet gives the steel the
look of stainless steel. These sheets, of nonalloy steel, will be used in the
manufacture of refrigerators and dishwashers.
The HTSUS provisions under consideration are as follows:
Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated:
7210.70 Painted, varnished or coated with plastics:
7210.70.30 Not coated or plated with metal and not clad
* * * *
7212 Flat-rolled products of iron or nonallloy steel, of a
width of less than 600 mm, clad, plated or coated:
Painted, varnished or coated with plastics:
7212.40.50 Other
* * * * *
Other articles of iron or steel
Other:
Other:
Other:
7326.90.85 Other
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ISSUE:
Whether the merchandise, processed as described, is a product of Chapter 72.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified 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.
Chapter 72, Note 1(k), HTSUS, defines Flat-rolled products, in part, in terms of thickness and width requirements, and includes those products with patterns in relief derived directly from rolling (for example, grooves, ribs, etc.) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. The high gloss laminated steel sheet meets these descriptions.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. Though not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
EN 73.26 indicates the heading covers all iron or steel articles other than those included in the preceding headings of Chapter 73, or covered by Note 1 to Section XV or included in Chapters 82 or 83 or more specifically covered elsewhere in the Nomenclature. In addition, General Explanatory Note (IV)(C) to Chapter 72 indicates that the finished products of that chapter may be subjected to further finishing treatments or converted into other articles. Included are
surface treatments or other operations to improve the properties or appearance of the metal, protect it against rusting and corrosion, etc. Except as otherwise provided in the text of certain headings, such treatments do not affect the heading in which the goods are classified. Among these treatments or operations are painting, at General Explanatory Note (IV)(C)(2)(d)(v), and lamination, at General Explanatory Note (IV)(C)(2)(g).
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Uniting a pre-existing vinyl sheet with a painted other alloy steel sheet by an adhesive constitutes a lamination. It is apparent that this process, which you state gives the steel the look of stainless steel, is designed to improve the
properties or appearance of the metal. The vinyl laminated steel sheet is provided for in heading 7210 or in heading 7212, depending on width. By its terms, heading 7326 is eliminated from consideration.
HOLDING:
Under the authority of GRI 1, the high gloss laminated steel sheets are provided for in headings 7210 or 7212, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). They are classifiable in subheading 7210.70.3000 or in subheading 7212.40.5000, HTSUSA, as appropriate. The column 1 rate of duty under these provisions is FREE.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on the World Wide Web at www.usitc.gov/tata/hts.
As you may know, Presidential Proclamation 7741, dated December 4, 2003, effectively terminated the so-called 201 steel safeguard program under which additional duties on merchandise classified in the provisions listed above might have been imposed. Also, you should direct inquiries concerning possible antidumping and/or countervailing duties on this merchandise as instructed in
NY I80611.
EFFECT ON OTHER RULINGS:
NY I80611, dated April 19, 2002, is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division