CLA-2-72:OT:RR:NC:N1:117
Ms. Ellen A. DiLapi
Sumitomo Corporation of Americas
1979 Marcus Avenue, Suite 220
Lake Success, NY 11042
RE: The tariff classification of grain-oriented electrical steel from Japan
Dear Ms. DiLapi:
In your letter dated March 14, 2018, you requested a tariff classification ruling.
The product under consideration is cold-rolled grain-oriented silicon electrical alloy steel sheet in coil form. You state that the steel sheet, which is made in Japan, will be exported to Mexico where it is slit into smaller sizes and then imported into the United States where it will be used in the production of transformer cores. The sheet will be imported in widths of 600 mm or more, widths of 300 mm or more but less than 600 mm and widths less than 300 mm. Additional information was submitted to our office in which you indicated that the typical thickness of the sheet is 0.23 mm.
The applicable subheading for the grain-oriented electrical steel sheet with a width of 600 mm or more will be 7225.11.0000, 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, of silicon electrical steel, grain-oriented. The rate of duty will be free.
The applicable subheading for the grain-oriented electrical steel sheet with a width of 300 mm or more but less than 600 mm will be 7226.11.1000, HTSUS, which provides for flat-rolled products of other alloy steel, of a width of less than 600 mm, of silicon electrical steel, grain-oriented, of a width of 300 mm or more. The rate of duty will be free.
The applicable subheading for the grain-oriented electrical steel sheet with a width less than 300 mm and having a thickness not exceeding 0.25 mm will be 7226.11.9030, HTSUS, which provides for flat-rolled products of other alloy steel, of a width of less than 600 mm, of silicon electrical steel, grain-oriented, of a width of less than 300 mm, of thickness not exceeding 0.25 mm. The rate of duty will be free.
The applicable subheading for the grain-oriented electrical steel sheet with a width less than 300 mm and having a thickness exceeding 0.25 mm will be 7226.11.9060, HTSUS, which provides for flat-rolled products of other alloy steel, of a width of less than 600 mm, of silicon electrical steel, grain-oriented, of a width of less than 300 mm, 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 the World Wide Web at https://hts.usitc.gov/current.
On March 8, 2018, President Trump proclaimed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.03 for aluminum. Products classified under HTS subheadings 7225.11.0000, 7226.11.1000, 7226.11.9030 and 7226.11.9060 unless specifically excluded, are subject to additional duties. At the time of importation, you must report the Chapter 99 number applicable to your product classification in addition to the Chapter 72, 73 or 76 number listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 numbers.
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