CLA-2-72:OT:RR:NC:N1:117
Melanie C. McLeod
Tata Steel UK Limited
18 Grosvenor Place
London, SW1X 7HS
United Kingdom
RE: The tariff classification of coated steel coils from the United Kingdom
Dear Mrs. McLeod:
In your letter dated January 5, 2022, you requested a tariff classification ruling.
The merchandise in question is COLORCOAT HPS200 ULTRA® steel coils, measuring 1220 mm in width. Available in either single or double-sided construction, both products are comprised of a cold-rolled alloy steel substrate (at its core) which is first hot-dipped galvanized with Galvalloy, a coating comprised of 95% zinc and 5% aluminum. The coated steel is then pre-treated, primed and subsequently painted on the top and bottom with different polymer/plastic-based paints. The single-sided product has a top coat consisting of a specially formulated paint which is uniquely embossed to maximize coverage and weathering protection. On the reverse side, the product is coated with a high-performance paint. You indicate that the top and bottom layers of the double-sided product also consist of the specially formulated paint. However, while the top coat will be embossed, the back coat is available with either an embossed or smooth surface finish.
The applicable subheading for both products will be 7225.99.0090, 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: Other: Other: Other. The rate of duty will be free.
Please note that modifications to the HTSUS [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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 9903.85.01 for aluminum. Products classified under subheading 7225.99.0090, 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 subheadings listed above.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division