CLA-2-72:RR:NC:1:117 I87270

Mr. Colin Williams
Tricoastal Steel LLC
210 Stillson Road
Fairfield, CT 06825

RE: The tariff classification of lacquered and lithographed tin plate from Taiwan.

Dear Mr. Williams:

In your letter dated October 10, 2002, you requested a tariff classification ruling.

The products to be imported are electrolytically coated tin plate sheets measuring 34" x 34" that will be used in the manufacture of tin cans. The sheets will be either coated with clear or colored lacquer or lithographed/surface printed. Based on the information you submitted, uncoated tin plate products are not under consideration.

The applicable subheading for the lacquered electrolytically coated tin plate will be 7210.70.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated, painted, varnished or coated with plastics, other, other. The rate of duty will be 1.3 percent ad valorem.

The applicable subheading for the lithographed electrolytically coated tin plate will be 7210.90.6000, HTS, which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated, other, other, electrolytically coated or plated with base metal. The rate of duty will be 1.1 percent ad valorem. This ruling is being issued under the provisions of Part 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 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division