CLA-2-72:OT:RR:NC:1:117
Mr. Michael G. Hodes
Hodes Keating & Pilon
Attorneys At Law
134 North LaSalle Street
Suite 1300
Chicago, IL 60602
RE: The tariff classification of steel panels from China
Dear Mr. Hodes:
In your letter dated September 13, 2011 you requested a tariff classification ruling on behalf of your client Stoughton Trailer LLC (“STL”). The two small samples submitted are being retained by this office.
The products intended to be imported are described as steel siding panels composed of two galvanized steel sheets with a polymer foam core sandwiched between the two sheets. The panels are said to be imported in two thicknesses, .25 inches and .50 inches in overall thickness of all components. The steel sheets measure from .016 inches to .019 inches in thickness of each sheet. They are imported in 4 foot by 8 foot size sheets.
The importer for these products will be using the panels after further processing to manufacture enclosures for semi-trailer trucks. Similar panels can be used for a variety of other uses.
The composition of the steel is described in your inquiry as alloy steel with a final coating of a polyester based formulation. However the mill test certificates submitted with your inquiry indicate the composition to be nonalloy in accordance with the Harmonized Tariff Schedule of the United States, (HTSUS), Chapter 72 Note (f) which defines alloy steel for tariff purposes. The mill test certificates also indicate that the sheets were galvanized other than electrolytically.
You suggest the correct classification in heading 7308 as structures and parts of structures of iron and steel. We do not agree. These products have not been specially prepared for use in structures and can be used in a number of different ways including as enclosures for trucks as in your case. We have determined in accordance with GRI 3(b) that the essential character of the panels is the steel sheet.
The applicable subheading for the nonalloy steel panels will be 7210.70.6060, 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: other, zinc coated or plated, other . The rate of duty will be free of duty.
If it is your intention to import alloy panels conforming to the definition of other alloy steel in Note (f) Chapter 72, HTSUS, which is identical in every aspect to the instant panels except in the chemical analysis, then the classification for the alloy steel panels would 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 of duty.
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