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.