CLA-2-72:S:N:N:CO5 800469

John A. Slagle
BARTHCO International, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of stainless steel sheet, a product of Japan

Dear Mr. Slagle:

In your letter dated July 20, 1994, you requested a tariff classification ruling on behalf of your client, Okura & Co. (America).

The material under review is a stainless steel sheet, cold rolled, AISI Type 304 with a bright annealed finish manufactured in Japan. The sheets are cut to either 4 feet by 10 feet or 4 feet by 8 feet. The sheets range in thickness from 0.8 mm to 3.0 mm. The cut sheets are shipped to Singapore where they are dipped in an acid liquid to produce an oxide film in various colors. The stainless steel sheets are mainly used in the construction of doors, interior and exterior panels, elevators and kitchen surfaces, and in household goods such as kitchen appliances, freezers and vending machines.

The applicable subheading for the stainless steel sheets measuring 3.0 mm will be 7219.32.OO6O, Harmonized Tariff Schedule of the United States (HTS) , which provides for "Flat-rolled products of stainless steel, of a width of 6OO mm or more: Not further worked than cold-rolled (cold-reduced): of a thickness of 3 mm or more but less than 4.75 mm..Not in coils: Other..". The rate of duty will be 10.1 percent ad valorem.

The applicable subheading for the stainless steel sheets measuring over 1 mm, but less than 3 mm will be 7219.33.0060, HTS, which provides for "Flat-rolled products of stainless steel, of a width of 600 mm or more: Not further worked than cold-rolled (coldreduced) : Of a thickness exceeding 1 mm but less than 3 mm... Not in Coils: Other ... ". The rate of duty will be 10.1 percent ad valorem.

The applicable subheading for the stainless steel sheets measuring from 0.8 mm to 1.0 mm will be 7219.34.0050, HTS, which provides for "Flat-rolled products of stainless steel, of a width of 600 mm or more: Not further worked than cold-rolled (cold- reduced) : Of a thickness of 0. 5 mm or more but not exceeding 1 mm ... Not in coils ... ". The rate of duty will be 10. 1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

William D. Dietzel
District Director,
Ogdensburg, N.Y.