CLA-2-72:RR:NC:1:117 R01080

Mr. Alvaro Allende
Connexa LC
1031 Ives Dairy Road
Suite 128/228
Miami, FL 33179

RE: The tariff classification of steel coils from Brazil.

Dear Mr. Allende:

In your letter dated November 18, 2004 you requested a tariff classification ruling.

The products to be imported are carbon steel coils measuring 24 inches or more in width. While all of these coils have been electrolytically galvanized, some have been further subjected to a polyester coating.

The applicable subheading for the coils which have been galvanized only will be 7210.30.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated, electrolytically plated or coated with zinc, other. The rate of duty will be free.

The applicable subheading for the galvanized and polyester coated coils will be 7210.70.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated, painted, varnished or coated with plastics, other, zinc coated or plated, electrolytically coated or plated. The rate of duty will be free.

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 Paula Ilardi at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division