CLA-2-73:RR:NC:1:117 C88515
Ms. Cheryl Ellsworth
Harris Ellsworth & Levin
The Watergate
2600 Virginia Avenue, Suite 1113
Washington, D.C. 20037-1905
RE: The tariff classification of curved steel plate from Mexico.
Dear Ms. Ellsworth:
In your letter dated May 28, 1998 on behalf of Trinity Industries, Inc.,
you requested a tariff classification ruling. A technical drawing and a photo
of the product to be imported were submitted with your ruling request.
The products to be imported are described as preformed tank shells made
from hot-rolled carbon manganese steel plate. You state that a representative
tank shell would be cut from steel plate measuring 0.271 inch in thickness,
76.25 inches in width and 128.25 inches in length. Once the plate is cut to the
required dimensions, it is mechanically preformed or slightly curved along its
width on one side. The opposite side is not preformed. You state that the
preforming is essential to the precise rolling of the tank shell and dedicates
the imported product for a particular use, i.e., rolling into tank cylinders.
After importation, the preformed plates are rolled from the edge opposite the
preformed edge so that the joined edges are equally curved, forming a cylinder.
The edges of the cylinder are then butt-welded. This cylinder will be joined to
a second cylinder (not subject to this ruling request) to form a single tank
body, and tank heads will be fitted and welded to each end of the tank body.
You suggest that these preformed or curved plates are classifiable in
subheading 7216.61.0000, HTS, which provides for nonalloy steel angels, shapes
and sections, not further worked than cold-formed or cold-finished, obtained
from flat-rolled products. Alternatively, you suggest classification under HTS
subheading 7326.90.8585, which provides for other articles of iron or steel,
other, other, other, other, other.
Plates which are preformed or curved along their width on one side do not
meet the Chapter 72 Note 1.(n) definition for angles, shapes and sections
because they don't have "a uniform solid cross section along their whole
length."
The applicable subheading for the preformed or curved steel plate will be
7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which
provides for other articles of iron or steel, other, other, other, other, other.
The general rate of duty will be 3.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
Please note that there are antidumping orders on certain cut-to-length
carbon steel plate (case A 201-809), and among the products covered by these
orders are "flat-rolled products of nonrectangular cross-section where such
cross-section is achieved subsequent to the rolling process (i.e., products
which have been worked after rolling)--for example, products which have been
beveled or rounded at the edges." You may therefore wish to obtain a scope
ruling from the Department of Commerce to verify whether the preformed or curved
plates your client plans to import are or are not covered by these orders.
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 Paula Ilardi at 212-466-5476.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division