CLA-2-72:OT:RR:NC:N1:117
Helen Cousineau
Deloitte Tax LLP
111 S Wacker Dr.
Chicago, IL 60606
RE: The tariff classification of copper coated wire from India
Dear Ms. Cousineau:
In your letter dated January 10, 2019, on behalf of your client, Superon Schweisstechnik India Ltd., you requested a tariff classification ruling. A representative sample was submitted with your request and sent to the Customs and Border Protection (CBP) New York Laboratory for analysis.
The product under consideration is Copper Coated Mild Steel (CCMS) round wire made to American Welding Society AWS A 5.18: ER70S-6 and the International Standards Organization EN: ISO 14341- A:G 42 3 C1 3Si1. According to your submission, this wire will be imported in coil form and is available in diameters of .8 mm - 1.6 mm. You state that this particular wire is suitable for both carbon dioxide and electric arc welding.
Based on laboratory findings, the sample has a diameter of approximately 1.1 mm and is comprised of silico-manganese steel containing 0.09% carbon, 1.25% manganese, 0.95% silicon and insignificant amounts of other elements. In addition, the lab confirmed that this wire is coated with copper.
You proposed classification of the CCMS wire under heading 8311, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wire, rods, tubes, plates, electrodes and similar products of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying; base metal parts thereof. The Explanatory Notes for heading 83.11 state that “This heading covers wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides, provided they are coated or cored with flux material…Wire, rods, tubes, plates, electrodes, etc., of base metal not coated or cored with flux material are excluded (Chapters 72 to 76 and 78 to 81). The materials used for coating or coring are the flux (e.g., zinc chloride, ammonium chloride, borax, quartz, resin or lanolin) which would otherwise have to be added separately during the soldering, brazing, welding or deposition process…”
As stated above, samples of the CCMS wire were sent to the CBP Laboratory for analysis. In addition to the findings previously cited, the lab was also tasked with determining whether the wire was coated or cored with flux. Since there was no phosphorus or sulfur detected, and no nonmetallic material was found on the surface of the wire, it is the opinion of this office that the wire is not coated or cored with any material comparable to the flux materials described in the Explanatory Notes to heading 83.11. Therefore, the subject product is excluded from classification under heading 8311, HTSUS.
The applicable subheading for the CCMS wire will be 7229.20.0010, HTSUS, which provides for Wire of other alloy steel: Of silico-manganese steel: Round, with a diameter of less than or equal to 1.6 mm, containing by weight less than 0.20 percent of carbon, more than 0.9 percent of manganese, and more than 0.6 percent of silicon, and suitable for electric arc welding: Plated or coated with copper. 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 subheading 7229.20.0010, 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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division