CLA-2-72:R:N1:117 816023
Mr. L. Klestadt
Trans-World Shipping Corp.
53 Park Place
New York, NY 10007
RE: The tariff classification of stainless steel sheet from China and Hong Kong.
Dear Mr. Klestadt:
In your letter dated October 17, 1995 on behalf of Dai Ichi USA, Ltd., you requested a tariff classification ruling. A representative sample was submitted with your ruling request.
The product to be imported is described as Ti-Gold (titanium gold) stainless steel sheet. The gold colored stainless steel sheet measures 4 feet x 8 feet. You state that the gold coloring is achieved through a titanium plating process. The plating process is described as follows. Stainless steel sheet is thoroughly cleaned and then placed in a vacuum chamber where the arc ion plating takes place. The material is bombarded with negatively charged titanium ions while using certain elements to accelerate the process. This creates a gold color on the stainless steel. If the material is left in the vacuum tank for an extended period of time, a black color is achieved instead of a gold color. The colored stainless sheet is then cleaned and coated with a protective PVC masking to prevent the material from being scratched.
The applicable subheading for the titanium gold stainless steel sheet will be 7219.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for flat-rolled products of stainless steel, of a width of 600 mm or more, other. The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section 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 212-466-5476.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division