CLA-2 RR:CR:GC W967683 JAS
7210.90.9000
Mr. Jayni Lee
Hyosung (America), Inc.
910 Columbia Street
Brea, CA 92821
RE: Polyester/Polyethylene Laminated Steel Sheet; NY J85044 Revoked
Dear Mr. Lee:
In NY J85044, which the Director, National Commodity Specialist Division, Bureau of Customs and Border Protection (CBP), New York, issued to you on June 26, 2003, certain carbon steel sheet to which is laminated a polyester/polyethylene film was found to be classifiable as other articles of iron or steel, of tinplate, in subheading 7326.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or as other articles of iron or steel, other, in subheading 7326.90.8587, HTSUSA.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY J85044 was published on October 19, 2005, in the Customs Bulletin, Volume 39, Number 43. Two comments were received in response to this notice, both favoring the proposal but without elaboration.
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FACTS:
The merchandise was described in NY J85044 as pre-existing PET/PP film laminated on both sides of a flat-rolled steel substrate of tinplate, tin-free steel or nickel-plated steel. The steel substrate, imported in coils, ranges from 0.15 mm to 1.0 mm in thickness and from 700 mm to 950 mm in width. The product is typically used in the manufacture of aerosol cans, paint cans and food cans.
The HTSUS provisions under consideration are as follows:
7210 Flat-rolled products of iron or nonalloy, of a width of 600 mm
or more, clad, plated or coated:
Plated or coated with tin:
7210.11.00 Of a thickness of 0.5 mm or more
7210.12.00 Of a thickness of less than 0.5 mm
7210.50.00 Plated or coated with chromium oxides or with chromium
and chromium oxides
7210.90 Other:
Other:
Electrolytically coated or plated with base metal
Other
* * * *
7326 Other articles of iron or steel
Other:
7326.90.10 Of tinplate
Other:
Other:
7326.90.85 Other
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ISSUE:
Whether the merchandise, processed as described, is a product of Chapter 72.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
Chapter 72, Note 1(k), HTSUS, defines Flat-rolled products, in part, in terms of thickness and width requirements, and includes those products with patterns in relief derived directly from rolling (for example, grooves, ribs, etc.) and those which have
been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. The “Finemet” (MS-F) meets these descriptions.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. Though not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Your ruling request, dated May 23, 2003, contained the following product description “PET/PP coated Steel (Polyester/Polyethylene Laminated Steel)” with the further indication that the PET/PP film is laminated to the steel substrate. We note that “PET” is an acronym designating polyethyleneterephthalate, which is a polyester,
while “PP” normally designates polypropylene.
EN 73.26 indicates the heading covers all iron or steel articles other than those included in the preceding headings of Chapter 73, or covered by Note 1 to Section XV or included in Chapters 82 or 83 or more specifically covered elsewhere in the Nomenclature. In addition, General Explanatory Note (IV)(C) to Chapter 72 indicates that the finished products of that chapter may be subjected to further finishing treatments or converted into other articles. Included are surface treatments or other operations to improve the properties or appearance of the metal, protect it against rusting and corrosion, etc. Except as otherwise provided in the text of certain headings, such treatments do not affect the heading in which the goods are classified. Among these treatments or operations, at General Explanatory Note (IV)(C)(2)(g), is lamination.
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Layers of PET/PP applied to both sides of flat-rolled steel substrates of tinplate, tin-free steel and nickel-plated steel utilizing adhesives constitutes a lamination. It is apparent that this laminating process is designed to improve the properties of the alloy steel substrate by better suiting it for use in food cans and personal hygiene
applications such as shaving and deodorant cans. Therefore, the subject merchandise is provided for as a flat-rolled product of nonalloy steel, of heading 7210. By its terms, heading 7326 is eliminated from consideration.
HOLDING:
Under the authority of GRI 1, the PET/PP laminated steel sheet is provided for in heading 7210. The tinplate steel product is classifiable in subheading 7210.11.0000 or in subheading 7210.12.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), depending on thickness. The tin-free steel product is classifiable in subheading 7210.50.0000, HTSUSA, and the nickel-plated steel product is classifiable in subheading 7210.90.6000 or subheading 7210.90.9000, HTSUSA, as appropriate. The column 1 rate of duty under these provisions is 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 www.usitc.gov/tata/hts.
As you may know, Presidential Proclamation 7741, dated December 4, 2003, effectively terminated the so-called 201 steel safeguard program under which additional duties on merchandise classified in the provisions listed above might have been imposed. Also, you should direct inquiries concerning possible antidumping and/or countervailing duties on this merchandise as instructed in NY J85044.
EFFECT ON OTHER RULINGS:
NY J85044, dated June 26, 2003, is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division