CLA-2-72:S:N:N1:117 875352
Mr. John C. Lindsey
Baker & Hostetler
Washington Square, Suite 1100
1050 Connecticut Avenue, N.W.
Washington, D.C. 20036-5304
RE: The tariff classification of steel plates from Japan.
Dear Mr. Lindsey:
In your letter dated June 9, 1992 on behalf of CBI Na-Con,
Inc., you requested a tariff classification ruling.
The products to be imported are bottom plates, bottom
annular plates, shell plates, and shell stiffeners for a storage
tank. After importation, these imported plates, along with
plates of U.S. manufacture, will be assembled into an interior
tank of a double-walled, liquefied gas storage tank. Drawings
and illustrations of the various plates and of the assembled
storage tank were submitted with your ruling request.
All the imported plates are made from hot-rolled alloy steel
plate which contains 9 percent by weight of nickel and 0.02
percent by weight of chromium. The bottom and shell plates
measure over 600 mm in width and over 4.75 mm in thickness. The
shell stiffeners measure less than 600 mm in width and over 4.75
mm in thickness. Prior to importation, the shell plates are cut
to rectangular shape of the required size, beveled on one side
and formed into a shallow U shape along the width. The bottom
plates are cut to both rectangular and nonrectangular shape of
the required size. The bottom annular plates and the shell
stiffeners are cut to nonrectangular shape.
The applicable subheading for the hot-rolled alloy steel
bottom plates cut to rectangular shape will be 7225.40.30,
Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 3.8 percent ad valorem.
The applicable subheading for the hot-rolled alloy steel
bottom plates and bottom annular plates cut to nonrectangular
shape and the shell stiffeners cut to nonrectangular shape will
be 7225.90.00, HTS, which provides for flat-rolled products of
other alloy steel, of a width of 600 mm or more, other. The rate
of duty will be 5.8 percent ad valorem.
The applicable subheading for the hot-rolled alloy steel
shell plates which are formed into a shallow U shape along the
width will be 7326.90.90, HTS, which provides for other articles
of iron or steel, other, other, other. The rate of duty will be
5.7 percent ad valorem.
You suggest in your ruling request that the all the steel
plates other than the shell plates are classifiable under HTS
subheadings that provide for flat-rolled products not further
worked than hot-rolled. In support of this position, you cite
Chapter 72 Additional U.S. Note 2 which states that unless the
context provides otherwise, the term "further worked" refers to
products subjected to various types of surface treatments and
cladding. Since Additional U.S. Note 2 limits "further working"
to only surface treatments and cladding, it is not all inclusive
as far as what constitutes "further working" operations. For
example, this note does not mention any mechanical working such
as drilling, punching, beveling, etc., yet any such mechanical
operations would usually be done after a product is hot-rolled or
cold-rolled. A flat-rolled product that is hot-rolled and then
punched or perforated is obviously "further worked after hot-
rolling". A flat-rolled hot-rolled product which has been cut,
pressed or stamped to nonrectangular shape is considered to be
"further worked than hot-rolled". See the Subheading Explanatory
Notes to Subheadings 7225.30 and 7225.40 which refer to the
Subheading Explanatory Notes to Subheadings 7208.11 through
7208.45.
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