CLA-2-73:RR:NC:1:117 C89446

Mr. Ross Rogers, Jr.

Balder & Company

P.O. Box 462

South Heights, Pennsylvania 15081

RE: The tariff classification of curved steel plates from the Netherlands.

Dear Mr. Rogers:

In your letter dated June 18, 1998, you requested a tariff classification ruling.

Flat-rolled nonalloy steel plates measuring over 600 mm in width and ranging from 1/4 inch to 1 inch in thickness are blasted, coated with pre-construction primer, cold formed into various curved shapes and cut to exact dimensions. The curved plates, which may or may not have beveled edges, are ultimately used in the construction of various types of vessels such as tugs, fishing boats, yachts and river push boats.

The applicable subheading for the curved or preformed steel plates 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 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).

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