CLA-2-72:RR:NC:1:117 I83295
Mr. L. Trehan
Cargo Link Air Freight, Inc.
Hangar 9, J.F.K. International Airport
Jamaica, NY 11430
RE: The tariff classification of steel tin plate from Taiwan.
Dear Mr. Trehan:
In your letter dated June 10, 2002 on behalf of Tricoastal Steel LLC, you requested a tariff classification ruling.
The product to be imported is tin plate, carbon steel sheet that is electrolytically coated with tin. The tin plate, in cut lengths, will measure approximately 34” x 34”. Some of the tin plate will be coated with plain or colored lacquer and some will be lithographed or surface printed.
The applicable subheading for the tin plate measuring 0.5 mm or more in thickness that has not been coated with lacquer or lithographed or surface printed will be 7210.11.0000, 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, plated or coated with tin, of a thickness of 0.5 mm or more. The rate of duty will be 0.7 percent ad valorem.
The applicable subheading for the tin plate measuring less than 0.5 mm in thickness that has not been coated with lacquer or lithographed or surface printed will be 7210.12.0000, HTS, which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated, plated or coated with tin, of a thickness of less than 0.5 mm. The rate of duty will be 0.7 percent ad valorem.
The applicable subheading for the tin plate that has been coated with lacquer will be 7210.70.6090, HTS, which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated, painted, varnished or coated with plastics, other, other. The rate of duty will be 1.3 percent ad valorem.
The applicable subheading for the tin plate that has been lithographed or surface printed will be 7210.90.6000, 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 1.1 percent ad valorem.
On March 5, 2002, President Bush proclaimed additional tariffs and quotas on a number of steel mill products for a period of three years. Products classified under HTS subheadings 7210.11.0000 and 7210.12.0000, unless specifically excluded, are subject to additional duties. See subheadings 9903.73.26 through 9903.73.39, copy attached. Based upon the description of the merchandise provided in your request, the applicable Chapter 99 subheading is 9903.73.37 which currently carries an additional 30 percent ad valorem tariff. At the time of importation, you must report this Chapter 99 number in addition to the Chapter 72 number listed above.
The Proclamation is subject to periodic amendment of the exclusions, and the additional tariffs are reduced in the second and third years of the program, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamation.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paula Ilardi at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division