CLA-2-72:OT:RR:NC:N1:117
Mr. Robert Bramson
Prismatic Stainless div of B&M Finishers
201 S 31st St.
Kenilworth NJ 07033
RE: The tariff classification of polished stainless steel sheet from China
Dear Mr. Bramson:
In your letter dated August 20, 2018, you requested a tariff classification ruling.
The product to be imported is polished Grade 304 stainless steel sheet. This cold-rolled, cut-to-length sheet ranges in size from 4’ X 8’ to 4’ X 12’ and from 14 – 22 gauge in thickness. The sheet is available in various colors and has a nickel content ranging from 8 – 10%. After importation, it will be made into finished products such as store fronts, elevators and column covers.
The applicable subheading for the polished stainless steel sheet will be 7219.90.0025, 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, other, other, containing more than 0.5 percent by weight of nickel, 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, Presidential proclamations 9704 and 9705 imposed 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 subheading 7219.90.0025, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading 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 subheadings.
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