CLA-2-72:OT:RR:NC:1:117
Ms. Carina L. Nemier
Thyssen Krupp Materials NA, Inc.
22355 W. 11 Mile Rd.
Southfield, MI 48033
RE: The tariff classification of steel plates from China and Ukraine.
Dear Ms. Nemier:
In your letter dated November 23, 2009 you requested a tariff classification ruling.
The products to be imported are described as wind tower components. These shaped pieces (elliptical on top and inwardly angled on the sides) are flame-cut from steel plate and subsequently beveled, shot blasted and primer painted. After importation, they are roll-formed and welded together to form ring sections of a tapered cone-shaped tower.
You state that these steel plates are made to ASTM Specifications A572 Grade 50 and A709 Grade 50. However, because an exact chemistry of the steel cannot be provided, it is impossible to determine whether this is, in fact, nonalloy or other alloy steel for tariff purposes. Therefore, two classifications will be provided.
The applicable subheading for the nonalloy steel plates will be 7210.70.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 free.
The applicable subheading for the other alloy steel plates will be 7225.99.0090, 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, other, other, other, other. The rate of duty will be free.
In your request, you suggest classification of these plates as parts of wind towers in subheading 7308.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other. You contend that because of the unique shape of the subject plates and the manufacturing performed prior to importation that these items are distinguishable as wind tower components.
It is the opinion of this office that in their imported condition the subject plates are merely flat-rolled products. In accordance with Chapter 72, Note 1(k), “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.” Processing such as the beveling, shot blasting and primer painting performed on these plates would not render them wind tower components.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division