NY 856239
OCT 05 1990
CLA-2-72:S:N:N1:117 856239
Mr. C.K. Murphy
Eveready Battery Company, Inc.
P.O. Box 450777
Westlake, Ohio 44145-2536
RE: The tariff classification of lithographed tinplate from
Japan.
Dear Mr. Murphy:
In your letter dated September 11, 1990, you requested a
tariff classification ruling.
The product to be imported is lithographed tinplate to be
used in the manufacture of dry cell batteries. This lithographed
steel will be imported in various widths. Since lithographed
steel was classified under the provision for other articles of
iron or steel under the Tariff Schedules of the United States
(TSUS), you express the opinion that this product should be
classified under heading 7326 of the Harmonized Tariff Schedule
of the United States (HTS) which provides for other articles of
iron or steel.
The applicable subheading for the lithographed tinplate
measuring 600 mm or more in width will be 7210.90.60, HTS, which
provides for flat-rolled products of iron or nonalloy steel, of a
width of 600 mm or more, clad, plated or coated, other, other,
electrolytically coated or plated with base metal. The rate of
duty will be 5.7 percent ad valorem.
The applicable subheading for the lithographed tinplate
measuring less than 600 mm in width will be 7212.50.00, HTS,
which provides for flat-rolled products of iron or nonalloy
steel, of a width of less than 600 mm, clad, plated or coated,
otherwise plated or coated. The rate of duty will be 6.5
percent ad valorem.
For purposes of classification within heading 7210, the
Explanatory Notes, which provide guidance to the scope of the
headings, state that in heading 7210 the term "clad, plated or
coated" applies to products that have been coated with metal in a
variety of ways, i.e., immersion, electroplating, impregnation or
diffusion, spraying, metallisation by evaporation in a vacuum, or
cathode vaporisation. The term also applies to coating with non-
metallic substances which includes surface printing
(lithographing).
The Explanatory Notes further state that at the 6-digit
subheading level, products subjected to more than one type of
coating, plating, or cladding are to be classified according to
the last process.
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.
Any specific questions you may have regarding product
coverage for VRA (Voluntary Restraint Arrangement) purposes
should be directed to Art Stern, Department of Commerce, at 202-
377-1385.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport