CLA-2-73:OT:RR:NC:N1:113
Ms. Sua Jang
DSP Co., Ltd.
439-24 Jangjae-ro. Saengnim-myeon
Gimhae, 50801
South Korea
RE: The tariff classification of INOXTEEL from South Korea
Dear Ms. Jang:
In your letter dated January 12, 2022, you requested a tariff classification ruling on INOXTEEL. Product descriptions, technical specifications, a brochure and photographs were provided for our review.
The article under consideration is identified as INOXTEEL and is described as “stainless steel laminated with tri-alloy plated high corrosion resistance steel.” The product consists of a stainless steel surface coated with a Physical Vapor Deposition (PVD) and a Nano Ceramic Coating (NCC) with a thickness of .2 millimeters, a high strength adhesive, and a ternary alloy coated steel backing material (POSMAC) with a thickness of mainly 1.0 millimeter. The PVD is a titanium coating on the stainless steel. You indicated that INOXTEEL is made to be used as interior of the construction and the most common applications include elevator cabins, doors, button panels, and interior paneling/cladding.
The literature indicated that INOXTEEL is completed by laminating two materials with high strength adhesive resin, drying, curing and cooling the product. You stated that “the lamination process of the stainless steel and tri-alloy plated steel produces a single laminated steel.” The sheet has a standard size of 1219 millimeters by 2438 millimeters and is imported in coils.
The applicable subheading for INOXTEEL will be 7326.90.8610, HTSUS, which provides for other articles of iron or steel, other, other… Laminated goods consisting of two or more flat-rolled sheets of iron or steel held together with an adhesive or having a core of non-metallic material. The rate of duty will be 2.9 percent ad valorem.
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. 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division