CLA-2-72:RR:NC:1:117 J83748
Mr. Steven W. Baker
Steven W. Baker and Associates
One Sutter Street, Suite 1004
San Francisco, California 94104-4919
RE: The tariff classification of nonrectangular steel plate from various countries.
Dear Mr. Baker:
In your letter dated April 14, 2003 on behalf of Ferrostaal Incorporated, you requested a tariff classification ruling. A drawing of the product to be imported was submitted with your request.
The product to be imported, produced from ASTM A572 grade 50 steel plate, is plate cut to a nonrectangular shape which will allow it, after bending, to form a cone shape. ASTM Specification A572 is the Standard Specification for High-Strength Low-Alloy Columbium-Vanadium Structural Steel. The nonrectangular steel plate, in its imported condition, is beveled on the edges for welding purposes, shot blasted and painted. After importation the plates will be bent to shape and welded to make conical wind tower sections. You express the opinion that these nonrectangular plates are classifiable as load bearing structural units in HTS subheading 7308.90. In the alternative, if these plates are not found to be classifiable as parts of structures, you suggest classification under heading 7326 as other articles of iron or steel. As a second alternative, you ask for a classification determination if the nonrectangular plates are bent into a shallow “u” at the time of importation.
Chapter 72 Note 1. (k) which defines flat-rolled products states that flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings. There is no indication that the flat nonrectangular steel plates, in their condition as imported, are dedicated as structures or parts thereof under subheading 7308.90. The Explanatory Notes to heading 7208 state that the flat-rolled products of this heading may have been worked after rolling by beveling. Steel products of Chapter 72 may be painted. Noted: Chapter 72 Additional U.S. Note 2 and Part (IV)(C)(2)(d)(v) of the General Explanatory Notes to Chapter 72. Heading 7326 would not be applicable since this heading covers steel articles other than articles more specifically covered elsewhere in the Nomenclature.
The applicable subheading for beveled and painted flat nonrectangular nonalloy steel plates will be 7210.70.3000, 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, painted, varnished or coated with plastics, not coated or plated with metal and not clad. The rate of duty will be 0.5 percent ad valorem.
The applicable subheading for beveled and painted flat nonrectangular alloy steel plate will be 7225.99.0090, HTS, which provides for flat-rolled products of other alloy steel, of a width of 600 mm or more, other, other, other. The rate of duty will be 0.6 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 7210.70.3000 and 7225.99.0090, unless specifically excluded, are subject to additional duties. See subheadings 9903.73.07 through 9903.73.23, copy attached. Based upon the description of the merchandise provided in your request, the applicable Chapter 99 subheading is 9903.73.22 which currently carries an additional 24 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.
Nonrectangular steel plates that are bent into a shallow “u” no longer meet the definition for flat-rolled products of Chapter 72 and would be classified in subheading 7326.90.8587, HTS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
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