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

Diana J. Fournier
Manager, Import Administration & Logistics
Macsteel Service Centers USA
888 San Clemente Drive
Suite 250
Newport Beach, CA 92660

RE: The tariff classification of stainless steel sheet from Japan

Dear Ms. Fournier:

In your letter dated July 12, 2010 you requested a tariff classification ruling.

The items you intend to import are described as flat cold-rolled stainless steel sheet not further worked than cold-rolled. The sizes are stated to be .0240 inches x 3.3860 inches; .0240 inches x 9.8430 inches; .0240 inches x 12.2050 inches; and, .0240 inches x 39.3700 inches. All are imported in coil form.

The chemical composition for all sizes is stated to be in addition to iron: carbon .01; silicon .32; manganese .23; phosphorous .031; sulfur .001; nickel .26; chromium 17.99; aluminum 3.04; and, titanium .13

The applicable subheading for the stainless steel flat cold-rolled sheet measuring .0240inches (60.9 mm) in thickness and 3.3860 inches (85mm) in width; and .0240inches (60.9mm) in thickness and 9.8430 inches (249.93mm) in width will be 7220.20.7080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flat-rolled products of stainless steel, of a width of less than 600 mm: not further worked than cold-rolled (cold-reduced): of a width of less than 300 mm, of a thickness exceeding 0.25 mm but not exceeding 1.25 mm., other, other, other. The rate of duty will be free.

The applicable subheading for the stainless steel flat cold-rolled sheet measuring .0240 inches (60.9mm) in thickness and 12.2050 inches (309 mm) in width will be classifiable in 7220.20.1080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flat-rolled products of stainless steel, of a width of less than 600 mm: not further worked than cold-rolled (cold-reduced): of a width of 300 mm or more, other, other. The rate of duty will be free. The applicable subheading for the stainless steel flat cold-rolled sheet measuring .0240inches (60.9 mm) in thickness and 39.3700 inches (999mm) in width will be classifiable in 7219.34.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flat-rolled products of stainless steel, of a width of 600 mm or more: not further worked than cold-rolled (cold-reduced): of a thickness of 0.5mm or more but not exceeding 1mm, in coils, other, other, other. 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