CLA-2-72:OT:RR:NC:N1:117
Ms. Iris Huang
Gloria Material Technology Corp.
35 Hsin Chung Road
Tainan City, Taiwan ROC 730
RE: The tariff classification of bars/rods from Taiwan
Dear Ms. Huang:
In your letter dated July 1, 2015 you requested a tariff classification ruling.
The products under consideration are rectangular blocks that will ultimately be made into parts used in oil drilling equipment. The blocks are made from alloy steel and meet the Chapter 72, Note 1(m) definition for other bars and rods. The bars/rods measure approximately 42.75” (L) X 20.37” (W) X 24” (H) and have been hot forged, quenched, tempered, milled (cold-formed) and will contain drill holes.
You suggest classification of the bars/rods in subheading 7228.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bars and rods of other alloy steel, other bars and rods, not further worked than forged. However, in addition to hot forging, the bars have been milled (cold-formed) and as such, we find that the subject bars are more specifically provided for in subheading 7228.60, HTSUS.
The applicable subheading for the bars/rods will be 7228.60.8000, HTSUS, which provides for other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel, other bars and rods, other, cold-formed. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division