NY 856152
SEP 26 1990
CLA-2-98:S:N:N1:117
Mr. Gary Sarbo
Francosteel Corporation
345 Hudson Street
New York, NY 10014
RE: The applicability of subheading 9802.00.60 to certain basic
steel mill products.
Dear Mr. Sarbo:
In your letter dated September 7, 1990 you requested a
tariff classification ruling.
Steel slab of U.S. origin will be exported to France to be
rolled into hot rolled dry coils. These coils will then be
returned to the U.S. for further processing into cold rolled and
tin mill products.
Subheading 9802.00.60, HTS, provides that any article of
metal (as defined in U.S. note 3(d) of this subchapter)
manufactured in the United States or subjected to a process of
manufacture in the United States, if exported for further
processing, and if the exported article as processed outside the
United States, or the article which results from the processing
outside the United States, is returned to the United States for
further processing may be entered with duty upon the value of
such processing outside the United States upon compliance with
Customs Regulations.
To meet the requirements of "further processing" some
operation must be applied to the metal that will change its shape
or form or impart new and different characteristics, which become
an integral part of the metal itself.
In this respect, the hot rolling operation performed on the
slabs in France and the cold rolling of these hot rolled coils in
the U.S. appear to satisfy both foreign and domestic segments
under subheading 9802.00.60. Accordingly, the hot rolled dry
coils may be entered under subheading 9802.00.60 with duty on the
cost or value of the processing abroad upon compliance with the
applicable regulations. The applicable rates of duty are as
follows:
PRODUCT# HTS DUTY RATE
QO4PBB 7208.24.50 (nonalloy) 4.9%
7225.30.70 (alloy .0008+ B) 9.5%
QLO4PBB 7208.24.50 4.9%
QO4XEC 7208.24.50 (nonalloy) 4.9%
7225.30.70 (alloy .0008+ B) 9.5%
QLO4PBB 7208.24.50 4.9%
SMO4XBB 7208.24.50 4.9%
QO4PBB 7208.23.50 (nonalloy) 4.9%
7225.30.70 (alloy .0008+ B) 9.5%
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,
Jean F. Maguire
Area Director
New York Seaport