CLA-2-72:S:N:N1:117 891322
Mr. Gern F. Scott
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198
RE: The tariff classification of chromium carbide wear resistant
plate from Canada.
Dear Mr. Scott:
In your letter dated October 6, 1993 on behalf of Eureka Tool
Steel Welding Products Limited, you requested a tariff
classification ruling. A representative sample and product
brochure were submitted with your request.
The product to be imported consists of a chromium carbide
overlay (cermet) welded to a carbon steel base plate. The brochure
lists standard plate sizes and thicknesses. Overall plate
thickness are shown as 3/8", 1/2", 5/8", 3/4" or 1". Hardfacing
thickness may be 3/16" or 1/4". Plate width may be 48", 60" or 72"
and length may be 96", 120" or 144". These abrasion resistant
plates are used in various industries such as the pulp and paper
industry, the cement industry, the mining industry, and iron and
steel industry.
The following legal notes in the Harmonized Tariff Schedule of
the United States (HTS) are relevant in the classification of this
product. Section XV Note 5, HTS, states that, with regard to the
classification of composite articles, articles of base metal
containing two or more base metals are to be treated as articles of
the base metal predominating by weight over each of the other
metals; for this purpose, a cermet of heading 8113 is regarded as
a single base metal. Chapter 72 Note 2, HTS, states that ferrous
metals clad with another ferrous metal are to be classified as
products of the ferrous metal which predominates by weight.
The applicable subheading for the chromium carbide overlay
plate where the steel plate predominates by weight will be
7210.90.10, Harmonized Tariff Schedule of the United States (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, clad.
The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the chromium carbide overlay
plate where the chromium carbide (cermet) layer predominates by
weight will be 8113.00.00, HTS, which provides for cermets and
articles thereof, including waste and scrap. The rate of duty will
be 5.5 percent ad valorem.
Goods classifiable under subheading 7210.90.10, HTS, which
have originated in the territory of Canada, will be entitled to a
3.2 percent rate of duty under the United States-Canada Free-Trade
Agreement upon compliance with all applicable regulations.
Goods classifiable under subheading 8113.00.00, HTS, which
have originated in the territory of Canada, will be free of duty
under the United States-Canada Free-Trade Agreement upon compliance
with all applicable regulations.
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