CLA-2-72:OT:RR:NC:N1:117
Ms. Susan Bray
Director, Logistics
ArcelorMittal International, LLC
1 S. Dearborn Street
Chicago, IL 60603
RE: The tariff classification of flat-rolled products from Luxembourg
Dear Ms. Bray:
In your letter dated June 15, 2017 and resubmitted with additional information September 13, 2017 you requested a tariff classification ruling.
The products you intend to import are described as Web Tailor Made (WTM) beams for use in construction of slender buildings. The WTM products are shown in submitted pictures to be the web of a W beam without the flanges rolled in a beam mill. They are shown to be flat-rolled rectangular steel products in straight lengths. The range of dimensions is 2.5 to 4 inches in thickness and 24 to 40 inches in width. The mill certificate documentation submitted indicates these products are made to two chemistries, Grade 65 which is a nonalloy high-strength steel and Grade 50 which is an alloy steel. Based on the mill certificates submitted, these products are made to ASTM A-913 which is the standard specification for high-strength low-alloy steel shapes of structural quality.
You suggested classification in heading 7216 of the Harmonized Tariff Schedule of the United States (HTSUS) as angles, shapes and sections. We do not agree. Although made to a beam specific ASTM specification, the products as manufactured meet the definition of flat-rolled products in Chapter 72, Note 1(k). The basic shapes and forms definitions in Chapter 72 are listed sequentially and products are classified in accordance with the first definition in the order which they satisfy. The definition of flat-rolled products precedes the definition of angles, shapes and sections. The relevant legal note in the HTSUS which governs the classification of angles, shapes and sections is Chapter 72, Note 1(n). Chapter 72 Note 1(n) defines angles, shapes and sections as products having a uniform solid cross section along their whole length which do not conform to any of the definitions for semifinished products at (ij), flat-rolled products at (k), hot-rolled bars and rods in irregularly wound coils at (l), other bars and rods at (m) or to the definition of wire. Because these products conform to the definition of flat-rolled products, they will be classified as such. Therefore, the subject products are classifiable as flat-rolled products rather than as angles, shapes and sections as you requested.
The applicable subheading for the Grade 65 flat-rolled products will be 7208.51.0045, HTSUS, which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated: other, not in coils, not further worked than hot-rolled: of a thickness exceeding 10 mm, other: of high-strength steel. The rate of duty will be free.
The applicable subheading for the Grade 50 flat-rolled products will be 7225.40.3050, HTSUS, which provides for flat-rolled products of other alloy steel, of a width of 600 mm or more: other, not further worked than hot-rolled, not in coils: of a thickness of 4.75 mm or more: 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 https://hts.usitc.gov/current.
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