CLA-2-72:RR:NC:1:117 J86691
Ms. Tracy Ann Whalen
ESCO Corporation
2141 N.W. 25th Ave.
Portland, OR 97210-2578
RE: The tariff classification of clad steel plate from Australia.
Dear Ms. Whalen:
In your letter dated July 8, 2003 on behalf of Heflin Steel, you requested a tariff classification ruling.
The product to be imported, called Vidaplate, consists of a steel substrate or “backing plate” to which a chromium carbide “overlay” plate is fused. Vidaplate is used as wear-resistant liner plates for protecting industrial equipment from high abrasion and erosion. The chemical compositions of both the backing plate and overlay plate are provided. The backing plate may be either nonalloy or alloy steel depending on the manganese, nickel, molybdenum, chromium and/or copper content. Three different grades of overlay plate may be bonded to the backing plate, V31, V34 and V37. A typical chemical analysis of the V31 overlay, for example, is: carbon = 4.0%, chromium = 32.0%, manganese = 2.2%, silicon = 0.8% and iron = balance. The Vidaplate will be imported in various thicknesses with variations in the thicknesses of both the backing plate and the overlay plate. HTS Section XV Note 7 states that 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. HTS Chapter 72 Note 2 states that ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
The applicable subheading for the Vidaplate measuring over 600 mm in width in which the nonalloy steel backing plate predominates by weight over the overlay plate will be 7210.90.1000, 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 0.6 percent ad valorem.
The applicable subheading for the Vidaplate measuring over 600 mm in width in which the alloy steel backing plate predominates by weight over the overlay 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 subheading 7210.90.1000, unless specifically excluded, are subject to additional duties. See subheadings 9903.72.50 through 9903.72.62, copy attached. Based upon the description of the merchandise provided in your request, the applicable Chapter 99 subheading is 9903.72.61 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
In order to make a classification determination for the Vidaplate products in which the overlay plate predominates by weight, we require that 2 representative samples be submitted for analysis: Grade V31, Part Number 5/32 x ¼ plate and Grade V34, Part Number 5/32 x ¼ plate. Would you also provide a more detailed explanation of how you arrived at the actual weights of the backing plate and overlay plate components of the Vidaplate.
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