CLA-2-72:OT:RR:NC:N1:117
Yukio Ito
American Leakless Company, LLC
136 Roy Long Rd.
Athens, AL 35611
RE: The tariff classification of electro-galvanized steel sheets from Japan
Dear Mr. Ito:
In your letter dated July 30, 2019, you requested a tariff classification ruling.
The products under consideration, identified as Silver Top TE-90 and TE-91, are electro-galvanized steel sheets with a zinc phosphate coating. In an email to this office, you indicated that TE-90 and TE-91 are essentially the same product; however, the TE-91 sheet has a smoother surface finish and higher heat resistance. Imported in coil form, these cold-rolled nonalloy steel sheets measure 0.188 mm to 0.212 mm in thickness and less than 600 mm in width. According to your submission, the electro-galvanized layer is comprised of zinc, cobalt and molybdenum of which the zinc predominates by weight over the other elements.
The applicable subheading for the electro-galvanized steel sheet will be 7212.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated: Electrolytically plated or coated with zinc. 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 7212.20.0000, 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