CLA-2-73:RR:NC:1:117 I80611

Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302

RE: The tariff classification of laminated steel sheet from Korea.

Dear Ms. Cachia:

In your letter dated March 27, 2002 on behalf of LG Chemical America Inc., you requested a tariff classification ruling. A representative sample of the product to be imported was submitted with your request.

The products to be imported are described as high gloss laminated steel sheets. The steel sheets will range from 19.6 inches to 28.6 inches and from 36 inches to 39 inches in width. One side of the steel substrate is painted and the other side is coated with an adhesive layer to which a pre-existing vinyl sheet will be laminated. The vinyl sheet, a sample of which was submitted, gives the steel the look of stainless steel. These sheets will be used in the manufacture of refrigerators and dishwashers.

The applicable subheading for the vinyl laminated steel sheet will be 7326.90.8586, 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 2.9 percent ad valorem.

You ask whether this product is covered by Presidential Proclamation 7259 and subject to additional tariffs. The product you describe in this ruling request that is classified under HTS subheading 7326.90.8586 is not covered by Presidential Proclamation 7259 and is not subject to additional tariffs under this Proclamation.

You have also asked whether this product is subject to antidumping or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them

at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division