OT:RR:CTF:CPMM H209962 KSG
Marilyn Viruet
Corporate Customs Compliance Coordinator
Bekaert
1395 S. Marietta Pkway
Marietta GA 30067
RE: Request for reconsideration of NY N135693; tariff classification of stainless steel woven tape
Dear Ms. Viruet:
This ruling is in reference to your request for reconsideration of New York Ruling Letter (NY) N135693, dated December 29, 2010, regarding the classification of stainless steel woven tape under the Harmonized Tariff Schedule of the United States (HTSUS). In NY N135693, U.S. Customs & Border Protection (CBP) classified the stainless steel woven tape under subheading 7326.90.8688, HTSUS (formerly described in subheading 7326.90.8588, HTSUS), which provides for “Other articles of iron or steel: Other: Other: Other.” We regret the delay in responding.
We have reviewed NY N135693 and affirm it.
The article involved in this case is 1.6 inches in diameter woven stainless steel tape. It is heat resistant and used as a production separation material in a number of ways, including as a female ring covering material for the sage bending of automotive glass. NY N135693 described the tape as having the appearance of fabric. A sample was sent to the CBP Laboratory which concluded that the tape is made of 3 ply metallic yarn composed of 2 ply multi-filament stainless steel metal yarn twisted with one multi-filament polyvinyl alcohol yarn (“PVA”). The composition by weight is 93.8% stainless steel metal yarn and 6.2% PVA yarn.
The HTSUS headings under consideration are the following:
7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel:
Woven cloth:
7326 Other articles of iron or steel:
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, constitute the official interpretation of the Harmonized System at the international level. While neither legally binding not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (August 23, 1989).
In the EN to Chapter 73, Chapter Note 2, “wire” is defined to mean hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm. The EN for heading 7314 states that the products of this group are, in the main, produced by interlacing, interweaving, netting, etc., iron or steel wire by hand or machine (emphasis added). In addition, the term wire includes products “such as rolled wire, wire rod and flat strip cut from sheet….”
You cited NY G81624, dated September 18, 2000, in which CBP classified steel woven wire cloth to be used in the manufacture of filters in heading 7314, HTSUS, as authority for your argument that the articles in NY N135693 should also be classified in heading 7314. The article in NY N135693 differs from the product described in NY G81624. In this case, the CBP Laboratory determined that the stainless steel tape is made of a 3-ply metalized yarn; not wire.
It is well settled that the methods of weighing, measuring, and testing merchandise used by customs officers and the results obtained are presumed to be correct. Aluminum Company of America v. United States, 477 F.2d 1396, 1398 (C.C.P.A. 1973). Absent a conclusive showing that the testing method used by the CBP laboratory is in error, or that the CBP laboratory results are erroneous, there is a presumption that the results are correct. See Exxon Corp. v. United States, 81 Cust. Ct. 87, 90-91 (Cust. Ct. 1978).
Therefore, NY N135693 is correct and it is affirmed. The imported articles were properly classified in subheading 7326.90.86, HTSUS.
If the country of origin of the stainless steel tape is China, effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.01.
Products of China classified under subheading 7326.90.86, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 7326.90.86, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division