CLA-2-72:OT:RR:E:NC:1:117

Jin Lee
K&G Customs Service Inc
361 Bonnie Lane, Suite 101
Elk Grove Village, IL 60007

RE: The tariff classification of galvannealed steel sheet from South Korea.

Dear Mr. Lee:

In your letter dated December 7, 2007, on behalf of Daewoo Int’l (America) Corp., you requested a tariff classification ruling.

The product to be imported is flat rolled alloy steel sheet. The steel sheet has been annealed and galvanized (coated with zinc). It will be imported in coils and will measure 2.007 mm thick and 1139.95 mm in width.

The applicable subheading for the galvannealed steel sheet will be, 7225.92.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for flat-rolled products of other alloy steel, of a width of 600 mm or more, other, otherwise plated or coated with zinc. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gloria Stingone at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division