CLA-2-72:OT:RR:NC:N1:117
Jacquelyn Votra
Trans-Border Global Freight Systems
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of stainless steel shims from Slovenia
Dear Ms. Votra:
In your letter dated April 3, 2023, on behalf of your client, Piller TCS Blower Corporation, you requested a tariff classification ruling.
The products under consideration are described as stainless steel shims and identified as Piller item numbers 10421510 and 10147656. According to your submission, the shims are used to align the bearing box assembly to the fan casing in your Piller fans. Item number 10421510 is hot-rolled, cut to a rectangular size, and includes two, pre-drilled holes. The shim measures 640 mm (length) x 170 mm (width) x 18 mm (thickness).
Flat-rolled products are defined in Chapter 72, Note 1(k) as “Rolled products of solid rectangular (other than square) cross section…in the form of…straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least 10 times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.”
The applicable subheading for Piller item number 10421510 will be 7220.90.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Flat-rolled products of stainless steel, of a width of less than 600 mm: Other: Containing more than 0.5 percent but less than 24 percent by weight of nickel: Other.” The rate of duty will be free.
Item number 10147656 is cold-rolled and is imported in thicknesses of 1 mm, 2 mm, or 3 mm. The shim is laser cut to a unique size and shape.
Heading 7326, HTSUS, covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The Explanatory Notes for 73.26 state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.”
Noting that the stainless steel shim item number 10147656 is not more specifically provided for in Chapter 72, or in any other heading of the tariff, item number 10147656 will be classifiable under heading 7326, which provides for other articles of iron or steel.
The applicable subheading for Piller item number 10147656 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.
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 7220.90.0015, 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 subheadings listed above.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division