CLA-2-72: OT: RR: NC: 1:117
Mr. Richard P. Ferrin
Hunton & Williams LLP.
1900 K Street, N.W.
Washington, D.C. 20006-1109
RE: The tariff classification of nickel coated steel, both laminated and non-laminated from Japan
Dear Mr. Ferrin:
In your letter dated December 14, 2009 you requested a tariff classification ruling on behalf of your client, Marubeni Itochu Steel America, Inc. (MISA). A sample of one of the proposed products, laminated nickel coated steel, was submitted and was not requested to be returned.
The products intended to be imported are described as flat rolled steel products, with a thickness not less than 0.15 mm and not more than 0.36 mm, with a width not less than 800 mm and not more than 1100 mm. The flat rolled steel product is further described as having an electrolytically coated nickel layer (containing 300 to 1000 mg/m2 amount of nickel). According to your statement of constituent elements the chemical composition of the metal is consistent with nonalloy steel. The products may be imported in laminated as well as non laminated forms. The laminated form is described as having an upper layer of chemical treatment and then a laminated layer of amorphous polyester or polyolefin. The laminated layer is stated to vary in thickness, between 8 to 30 microns on each side. The chief use for these products is for the manufacture of two-piece aerosol cans.
You suggested that the proper classification for one of the products, the laminated nickel coated steel, is in 7210.70.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flat rolled products of iron or non alloy iron or steel, of a width of 600 mm or more, clad, plated or coated: painted, varnished or coated with plastics: other, other. It is the opinion of this office that laminated nickel coated steel is more correctly classified in another provision.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. Though not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
In the ENs General Explanatory Note (IV) (C) to Chapter 72 indicates that the finished products of that chapter may be subjected to further finishing treatments or converted into other articles. Included are surface treatments or other operations to improve the properties or appearance of the metal, protect it against rusting and corrosion, etc. Except as otherwise provided in the text of certain headings, such treatments do not affect the heading in which the goods are classified. Among these treatments or operations, at General Explanatory Note (IV) (C) (2) (g), is lamination. Lamination is listed as a surface treatment separate from coating, varnishing or painting with non-metallic substances such as plastic.
The applicable subheading for the nickel coated flat rolled steel, in both laminated and non-laminated forms will be 7210.90.6000, 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: other, other, electrolytically coated or plated with base metal. 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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division