CLA-2-72:OT:RR:NC:N1:117
Mr. Andrew Van Denend
Precision Flexo & Gravure
3050 S. Vallejo
Englewood, CO 80110
RE: The tariff classification of steel doctor blades from Italy
Dear Mr. Van Denend:
In your letter dated October 8, 2018 you requested a tariff classification ruling.
The products under consideration are described as steel doctor blades intended to be used as parts for printing presses. The steel is imported in various chemistries and dimensions. It is stated to be cold-rolled in Sweden and shipped to Italy where the edges are ground. The final product has a ceramic coating and is shipped from Italy to the U.S. In accordance with the definitions of steel in Section XV, Harmonized Tariff Schedule of the United States (HTSUS), the chemistries are described as PS1 which is a nonalloy steel, PS2 and PS4 which are tool steel, PS3 which is an other alloy steel and PS INOX grade which is a stainless steel. Athough stated to be imported custom made, the blades are flat-rolled steel in 200 meter coils that are imported without markings indicating at what length the doctor blades need to be cut for printing press use.
You suggest classification in 8443.91.3000 as parts of printing presses. We do not agree.
Flat-rolled products of steel are defined in HTS Chapter 72 Note 1. (k) as “Rolled products of solid rectangular (other than square) cross section…in the form of coils of successively superimposed layers….” The Explanatory Notes to heading 7208 state that flat-rolled products may have been worked after rolling by beveling or rounding the edges.
In Heraeus-Amersil v. United States, 640 F. Supp. 1331 (1986), the classification of merchandise - contact tape composed of gold, silver and palladium imported in continuous lengths for use in making individual contacts for telephone relays – was addressed and is comparable to the merchandise at issue here. The Court stated that “…where such articles are imported in the piece and nothing remains to be done except to cut them apart, they shall be treated for dut[y] purposes as if already cut apart and assessed according to their individual character or identity. This follows, however, only in case the character or identity of the individual articles is fixed with certainty and in case the woven piece in its entirety is not commercially capable of any other use.” Significantly, the Heraeus rule isn’t satisfied here because of noncompliance with the “fixed with certainty” criteria. Individual doctor blades are not identifiable in the coiled material, that is, there are no markings on the steel to indicate where individual blades are to be cut.
The applicable subheading for the PS1 coils in widths of 600 mm or more will be 7210.90.9000, HTSUS, 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, other. The rate of duty will be free.
The applicable subheading for the PS1 coils in widths of less than 600 mm will be 7212.50.0000, HTSUS, which provides for flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated, otherwise plated or coated. The rate of duty will be free.
The applicable subheading for the PS2, PS3 and PS4 coils in widths of 600 mm or more will be 7225.99.0090, HTSUS, which provides for flat-rolled products of other alloy steel, of a width of 600 mm or more, other, other, other. The rate of duty will be free.
The applicable subheading for the PS2, PS3 and PS4 coils in widths of less than 600 mm will be 7226.99.0180, HTSUS, which provides for flat-rolled products of other alloy steel, of a width of less than 600 mm, other, other, other. The rate of duty will be free.
Please note that insufficient information was provided for the chemical composition on the PS INOX grade to allow classification beyond the 8 digit level.
The applicable subheading for the PS INOX coils in widths of 600 mm or more will be 7219.90.00, HTSUS, which provides for flat-rolled products of stainless steel, of a width of 600 mm or more, other. The rate of duty will be free.
The applicable subheading for the PS INOX coils in widths of less than 600 mm will be 7220.90.00, HTSUS, which provides for flat-rolled products of stainless steel, of a width of less than 600 mm, other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheadings 7210.90.9000, 7212.50.0000, 7225.99.0090, 7226.99.0180, 7219.90.00 and 7220.90.00, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
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 Mary Ellen Laker at mary.ellen.laker @cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division