CLA-2-72:OT:RR:NC:1:117
Ms. Katie Hanson
MBC Brokers Inc.
P.O. Box 1900
Manhattan Beach, CA 90267
RE: The tariff classification of stainless steel flat bars from Taiwan.
Dear Ms. Hanson:
In your letter dated March 11, 2011, on behalf of Millenia Stainless, you requested a tariff classification ruling.
The products to be imported are described as Type 304L stainless steel flat bars. Cut from hot-rolled plate, these 12 foot bars will have thickness ranging from .1875 inch (4.76 mm) to .500 inch (12.7 mm) and widths of 1.25 inches (31.75 mm) to 10 inches (254 mm).
Flat-rolled products are defined in Chapter 72, Note 1 (k) as “Rolled products of solid rectangular (other than square) cross section…in the form of…straight lengths,…if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness”. Depending upon the exact measurement of each the flat bars, some may meet the above definition of a flat-rolled product, while others will be classified as other bars in subheading 7222.19 as you have suggested.
The applicable subheading for the flat bars will be 7222.19.0051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bars and rods of stainless steel; angles, shapes and sections of stainless steel, bars and rods, not further worked than hot-rolled, hot-drawn or extruded, other, other, other. The rate of duty will be free.
The applicable subheading for those flat bars meeting the definition of flat-rolled products will be 7220.11.0000, HTSUS, which provides for flat-rolled products of stainless steel, of a width of less than 600 mm, not further worked than hot-rolled, of a thickness 4.75 mm or more. 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