CLA-2 CO:R:C:M 089823 DWS
TARIFF NO: 7209.24.10
District Director of Customs
Second and Chestnut Streets
Philadelphia, PA 19106
RE: Black Plate Cold-Rolled Steel Sheets in Coils; Protest No.
1101-91-100017
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 1101-91-100017, dated March 1, 1991, concerning your
action in classifying and assessing duty on black plate cold-
rolled steel sheets in coils, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise was entered under subheading 7209.24.10,
HTSUSA, which provides for: "[f]lat-rolled products of iron or
nonalloy steel, of a width of 600 mm or more, cold-rolled, not
clad, plated or coated: [o]ther, in coils, not furthered worked
than cold-rolled: [o]f a thickness of less than 0.5 mm: [o]f a
thickness of less than 0.361 mm (blackplate)." However, the
merchandise was liquidated under subheading 7209.24.50, HTSUSA,
which provides for: "[o]ther, in coils, not further worked than
cold-rolled: [o]f a thickness of less than 0.5 mm: [o]ther."
The merchandise is made to ASTM Specification A366, the
Standard Specification for Steel, Sheet, Carbon, Cold-Rolled,
Commercial Quality. The three sheets in issue measure .012" x
38.2" (.3 mm x 970 mm), .013" x 41.1" (.33 mm x 1044 mm), and
.014" x 36" (.36 mm x 914 mm). The sheets are to be painted for
use in ceiling grids and baseboard heating, among other uses.
ISSUE:
What is the proper meaning of the term "black plate" for
tariff classification purposes under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The protestant claims that steel sheet in thicknesses under
.0142" (.361 mm) is now known as black plate, regardless of its
intended use, and that no one in the industry distinguishes black
plate from cold-rolled steel sheet except as to thickness.
The Making, Shaping and Treating of Steel, 10th Ed., states
that "[a]lthough originally designating thin steel plates
produced by hand hammering, the term 'black plate' has persisted
and now defines the product of the cold-reduction method in
thicknesses of .358 mm (.014") and lighter (No.29 gauge and
under)."
In order to obtain a better understanding of what members of
the steel industry regard as black plate, two knowledgeable
individuals were called. Both representatives advised that
presently, in the industry, it is accepted that black plate is no
different than cold-rolled steel sheet. They advised that cold-
rolled steel measuring less than .014" in thickness is considered
black plate. The intended use of the product never is considered
in determining the classification of the product.
Inasmuch as the understanding of the industry
representatives conforms to the language of the statute that
black plate is cold-rolled steel with a thickness of .361 mm or
under, we see no reason to use any other interpretation.
It appears that certain ports, including your own, have
followed the TSUS practice of classifying black plate, which was
limited to tin mill products. This is an incorrect
interpretation under the HTSUSA. As discussed above, thickness
is the determining factor. Whether or not the steel is the
product of a tin mill, or its use, is of no significance.
HOLDING:
The cold-rolled steel sheets in coils in issue are
classifiable under subheading 7209.24.10, HTSUSA, which provides
for: "[f]lat-rolled products of iron or nonalloy steel, of a
width of 600 mm or more, cold-rolled, not clad, plated or coated:
[o]ther, in coils, not further worked than cold-rolled: [o]f a
thickness of less than 0.5 mm: [o]f a thickness of less than .361
mm (blackplate)." The protest should be granted. A copy of this
decision should be attached to the Customs Form 19 and mailed to
the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division