CLA-2-73:OT:RR:NC:N1:113
Ms. Christi Roos
Mallory Alexander International Logistics
4294 Swinnea Road
Memphis, TN 38118
RE: The tariff classification of stamped clad stainless steel and aluminum discs from South Korea
Dear Ms. Roos:
In your letter dated February 15, 2022, on behalf of your client New Era Inc. DBA Heritage Steel, you requested a tariff classification ruling. Product descriptions, a mill certificate, a packing list, and photographs of the subject discs were submitted for our review.
The article under consideration is described in your letter as “a flat, circular shaped, cold-rolled, multi-clad (Stainless Steel & Aluminum) alloy-steel product used to make the body of cookware. The physical good is a flat disc, 300 mm to 570 mm in diameter, and 2.3 mm to 2.8 mm in thickness. It is stainless steel on the bottom and top, sandwiching aluminum in the interior. Of the 2.3 mm to 2.8 mm total thickness, 0.9 mm (0.5 mm on the bottom, 0.4 mm on top) is stainless steel and the remainder is aluminum.” The combined thickness of the three-ply aluminum layer is 1.4 mm or 1.9 mm. You stated that you currently purchase discs that are 300 mm, 320 mm, 350 mm, 380 mm, 400 mm, 420 mm, 450 mm, 470 mm, 500 mm and 570 mm in diameter, and 2.3 mm and 2.8 mm in thickness.
Each disc is comprised of five layers that consist of a top layer and a bottom layer of stainless steel, and a three-ply aluminum layer. The manufacturing process consists of fusing together sheets of the different metals through the explosion cladding process and stamping out rounds of the cladded metal. You indicated that the steel predominates by value and weight over the aluminum.
In your request you suggested that the subject discs are properly classified in subheading 7222.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other bars and rods of stainless steel; angles, shapes and sections of stainless steel: Angles, shapes and sections: Other. We disagree. Historically, steel products stamped from flat-rolled products have been classified outside of Chapter 72.
The subject disc is a composite article that is composed of aluminum and steel. The aluminum and steel components are classified in different headings. Noting that the disc under consideration contains aluminum and steel, the article is comprised of more than one base metal. Section XV Note 7 of the HTSUS states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in this composite article that predominates by weight is steel. Therefore, the stamped clad stainless steel and aluminum discs are classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the stamped clad stainless steel and aluminum discs will be 7326.90.8688, HTSUS, which provides for Other articles of iron or steel: Other: Other…Other. 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