CLA-2-72:S:N:N1:117 880393

Mr. Robert H. Schor
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: The tariff classification of coated stainless steel sheet from Japan. Dear Mr. Schor:

In your letter dated November 16, 1992 on behalf of Mitsui & Co. (U.S.A.), Inc., you requested a tariff classification ruling.

The product to be imported is coated cold-rolled flat stainless steel sheet, both in coil form and cut to length. Type 409 stainless steel is coated on both sides with an aluminum silicon alloy layer deposited by the hot dip coating method. The coated stainless steel material will range from 0.4 mm to 2.0 mm in thickness and from 300 mm to 1524 mm in width.

The applicable subheading for the coated stainless steel sheet which measures 600 mm or more in width will be 7219.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for flat-rolled products of stainless steel, of a width of 600 mm or more, other. The rate of duty will be 5.9 percent ad valorem.

The applicable subheading for the coated stainless steel sheet which measures less than 600 mm in width will be 7220.90.00, HTS, which provides for flat-rolled products of stainless steel, of a width of less than 600 mm, other. The rate of duty will be 5.7 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,

Jean F. Maguire
Area Director
New York Seaport