CLA-2-72:RR:NC:N1:117 L84838
Ms. Julie Paintner
Panther International Inc.
722 Goddard Avenue
Chesterfield, MO 63005
RE: The tariff classification of rule die steel from Korea.
Dear Ms. Paintner:
In your letter dated May 11, 2005 you requested a tariff classification ruling on behalf of your client, Wetherell Bros Company. Included with your letter was a sample of two cut pieces of the die steel.
The product to be imported consists of flat rolled non-alloy steel that measures approximately 19mm in width. The steel has been cold rolled, hardened and the edges have been ground to produce a cutting edge. The material will be imported in coils.
The applicable subheading for the rule die steel will be 7211.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for flat rolled products of iron or nonalloy steel, of a width of less than 600mm, not clad plated or coated: other. The rate of duty will be free.
In your letter you suggest tariff number 8208.90.6000 as the proper classification for this product. However, since this product will be imported in coils and not scored to identify each blade, it does not have the essential character of unfinished blades of 8208.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division