CLA-2-72:OT:RR:NC:N1:117
Catherine Filkins
Kemeny Overseas Products Corp.
20 N Wacker Dr., Suite 1028
Chicago, IL 60606
RE: The tariff classification of laminated tin mill products from China
Dear Ms. Filkins:
In your letter dated May 7, 2019 you requested a tariff classification ruling. Representative samples were submitted with your request and will be retained by this office.
The products in question are electrolytic tinplate (ETP) and tin-free steel (TFS) which have been laminated on one or both sides with polyethylene terephthalate (PET) film. Imported in coil form, these cold-rolled nonalloy steel products are available in widths ranging from 600 mm to 1200 mm.
You suggest classification of these laminated tin mill products in subheading 7210.70.6090, Harmonized Tariff Schedule of the United States (HTSUS) 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. This office disagrees. Lamination is not considered coating, plating or cladding, but rather a distinct surface finishing treatment which consists of the bonding together of two or more pre-existing sheets. Although lamination is an allowable process performed on the products of Chapter 72, it has no bearing on classification in heading 7210. Therefore, for tariff purposes, laminated tin plated steel is considered to be plated or coated with tin and laminated tin-free steel is considered to be plated or coated with chromium oxides or with chromium and chromium oxides.
The applicable subheading for the laminated electrolytic tinplate having a thickness of 0.5 mm or more will be 7210.11.0000, HTSUS, which provides for Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Plated or coated with tin: Of a thickness of 0.5 mm or more. The rate of duty will be free.
The applicable subheading for the laminated electrolytic tinplate having a thickness of less than 0.5 mm will be 7210. 12.0000, HTSUS, which provides for Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Plated or coated with tin: Of a thickness of less than 0.5 mm. The rate of duty will be free.
The applicable subheading for the laminated tin-free steel will be 7210.50.0000, HTSUS, which provides for Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Plated or coated with chromium oxides or with chromium and chromium oxides
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 7210.11.0000, 7210.12.0000 and 7210.50.0000, 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