CLA-2-72:OT:RR:NC:N1:117
Ms. Katie Hanson
Operations Manager
MBC Brokers Inc.
13823 Judah Ave.
Hawthorne, CA 90250
RE: The tariff classification of stainless steel sheets from Taiwan
Dear Ms. Hanson:
In your letter dated May 17, 2016 you requested a tariff classification ruling on behalf of your client Millennia Stainless Inc.
The products you intend to import are described as cold rolled stainless steel sheets originating in Taiwan as coils and then exported to China for further processing. In China the coils are polished, slit into sheets, backed with a PVC protective covering, cut to length and packaged for export to the U.S. It is noted that the slitting operation described is simply cutting to width and length and not to a defined shape or pattern.
The sheets are made to ASTM A240, grades 304 and 430 specifications which are high chromium stainless steel grades. Nickel in these specifications range from a maximum of 0.50 for grade 430 to 8.002 for grade 304. The dimensions of the sheets as imported are from 1000 mm to 2000 mm in width and from 0.3 mm to 3.4 mm in thickness.
The applicable subheading for the stainless steel sheets of a thickness of 3 mm or more but less than 4.75 mm and of a width of 1370 mm or more will be 7219.32.0045, 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: Of a thickness of 3 mm or more but less than 4.75 mm: Not in coils: Of a width of 1370 mm or more. The general rate of duty will be free.
The applicable subheading for the stainless steel sheets of a thickness of 3 mm or more but less than 4.75 mm and of a width of 600 mm to 1369 mm will be 7219.32.0060, 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: Of a thickness of 3 mm or more but less than 4.75 mm: Not in coils: Other. The general rate of duty will be free.
The applicable subheadings for the stainless steel sheets of a thickness exceeding 1 mm but less than 3 mm and containing more than 0.5 percent but less than 24 percent by weight of nickel will be 7219.33.0070, 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: Of a thickness exceeding 1 mm but less than 3 mm: Not in coils: Other: Containing more than 0.5 percent but less than 24 percent by weight of nickel. The general rate of duty will be free.
The applicable subheadings for the stainless steel sheets of a thickness exceeding 1 mm but less than 3 mm and containing not more than 0.5 percent by wight of nickel will be 7219.33.0080, 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: Of a thickness exceeding 1 mm but less than 3 mm: Not in coils: Other: Other. The general rate of duty will be free.
The applicable subheading for the stainless steel sheets of a thickness of 0.5 mm or more but not exceeding 1 mm will be 7219.34.0050, 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: Of a thickness of 0.5 mm or more but not exceeding 1 mm: Not in coils. The general 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 https://hts.usitc.gov/current.
In addition to classification your inquiry requests a ruling on country of origin. Section 134.1(b), Customs Regulations (19 CFR 134.1(b), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of Part 134. A substantial transformation is said to have occurred when an article emerges from a manufacturing process with a name, character, or use which differs from the original material subjected to the process. An imported article is not a product of a country unless it has been substantially transformed there into a new and different article of commerce with a name, character, or use different from that of the article or articles from which it was transformed.
Based on the information submitted it is the opinion of this office that the imported stainless steel sheets did not undergo a substantial transformation in China. The operations performed in China of polishing, slitting, backing with protective covering and cutting to length did not change the name, character or use of the sheets. Accordingly, the country of origin of the stainless steel sheets originating from stainless steel coil produced in Taiwan and imported into the U.S. from China will be Taiwan.
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,
Steven A. Mack
Director
National Commodity Specialist Division