CLA-2-72:S:N:N3:117 809749
Mr. Frank M. Murphy
Cortez Customhouse Brokerage Company
4950 West Dickman Road
Battle Creek, Michigan 49015
RE: The tariff classification of steel plate from Canada.
Dear Mr. Murphy:
In your letter dated April 21, 1995 on behalf of Holland
Hitch Company, you requested a tariff classification ruling.
The products to be imported are described as slider plate
blanks. The products, in their imported condition, are hot-
rolled alloy (containing 0.6 percent or more of silicon) steel
plates. The plates measure 7.93 mm in thickness, 946.15 mm in
width and vary in length from 833.1 mm to 2387.6 mm. These
plates are shipped in coil form from the Canadian producing mill
to a processor who slits the coil to the required width and
lengths. The cut plate is then imported into the United States.
After importation, the plates are subjected to punching, forming,
cutting and assembly operations and are ultimately used as fifth
wheel slider plate assemblies.
It is your opinion that these slider plate blanks are
dedicated and used as a major component in an automotive truck
tractor fifth wheel assembly and are properly classified under
HTS subheading 8708.99. You believe that these plates cannot be
classified under HTS heading 7225 which contains the wording "not
further worked than hot-rolled". You maintain that since the
plates have been cut from steel coil by a processing company,
they have been "further worked" after manufacture of the flat-
rolled steel mill product.
The slider plate blanks meet the legal definition for flat-
rolled products in Chapter 72 Note 1.(k). Flat-rolled products
are defined as "Rolled products of solid rectangular (other than
square) cross section...in the form of coils of successively
superimposed layers, or straight lengths...." The Explanatory
Notes to subheadings 7225.30 and 7225.40 refer to the Explanatory
Note to subheadings 7208.11 to 7208.45, which cover flat-rolled
products of iron or nonalloy steel "not further worked than hot-
rolled". This subheading note states that "In addition to hot-
rolling, the products of these subheadings may have been
subjected to the following working or surface
treatments...cutting into rectangular (including square)
shape...."
The applicable tariff provision for the hot-rolled alloy
steel plates will be 7225.40.30, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), which provides for flat-
rolled products of other alloy steel, of a width of 600 mm or
more, other, not further worked than hot-rolled, not in coils, of
a thickness of 4.75 mm or more, other. The general rate of duty
will be 3.4 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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,
Jean F. Maguire
Area Director
New York Seaport