Ms. Cindy Vinson
International Freight Forwarders, Inc.
452-A Plaza Drive
P.O. Box 45505
Atlanta, GA 30320
RE: The tariff classification of copper T-bars and flat strips from Germany.
Dear Ms. Vinson:
In your letter dated September 3, 2004, you requested a tariff classification ruling on behalf of your client, EKS Isodraht Gmbh & Co., KG, Germany. The samples are being returned as you have requested.
You have described your items as copper T-bars and flat strips, further noting the following:
Item F 4467-FZ is a flat strip (grooved strip).
Item F 4447-FZ is a flat strip. The sheet/plate has a thickness of 2.11 mm and a width of 22.65 mm.
Item F 3924-FZ is a flat strip (grooved strip).
Item F 4266-FZ is a T-bar strip (grooved strip).
Item F 4215-FZ is a T-bar strip (grooved strip).
Item F 4274-FZ is a T-bar strip (grooved strip).
Item F 3984-FZ is a T-bar strip (grooved strip).
The flat/grooved strips are not of a solid rectangular cross section. All of these items are made of refined copper (UNS-nos. C10500 and 10700). During the manufacturing process, they are hard drawn or rolled from a round copper-rod. The items are utilized in the manufacture of segments or shells that are cut off the strips.
The applicable subheading for the refined copper profiles, items F 4467-FZ, F 3924-FZ, F 4266-FZ, F 4215-FZ, F 4274-FZ and F3984-FZ will be 7407.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for copper bars, rods and profiles, of refined copper, profiles, other. The rate of duty will be 3% ad valorem.
The applicable subheading for the refined copper strip, item F 4447-FZ, will be 7409.11.5050, HTS, which provides for copper plates, sheets and strip, of a thickness exceeding 0.15 mm, of refined copper, in coils, of a thickness of less than 5 mm, of a width of less than 500 mm. The rate of duty will be 1% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Kathy Campanelli at 646-733-3021.
Robert B. Swierupski