CLA-2-72:OT:RR:NC:N1:117
Victor F. Trahan, III
Trahan Architects
701 Poydras Street, Suite 150P
New Orleans, LA 70139
RE: The tariff classification of steel plates from Germany
Dear Mr. Trahan:
In your letter dated May 7, 2019 you requested a tariff classification ruling.
The products under consideration, referred to as weathering plates, are hot-rolled alloy steel plates made to DIWETEN grade 355 chemistry. These plates measure approximately 61 feet in length, 17 feet in width and 2 inches. You indicate that this merchandise will be used to create a sculpture for a private residence.
Based on your submission, it appears that you are proposing classification of the subject products in subheading 7225.40.1110, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Flat-rolled products of other alloy steel, of a width of 600 mm or more: Other, not further worked than hot-rolled, not in coils: Of a thickness of 4.75 mm or more: Of tool steel: Of high-speed steel. However, these plates are comprised of an alloy steel which neither meets the Chapter 72, Additional U.S. Note 1(e) definition of tool steel nor the Chapter 72, Subheading Note 1(d) definition of high-speed steel.
The applicable subheading for the plates will be 7225.40.3050, HTSUS, which provides for Flat-rolled products of other alloy steel, of a width of 600 mm or more: Other, not further worked than hot-rolled, not in coils: Of a thickness of 4.75 mm or more: Other: 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 subheading 7225.40.3050, 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.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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