CLA-2-72:RR:NC:1:117 B82363

Ms. Sandra R. Anderson
Okura & Co. (America), Inc.
1600 Golf Road, Suite 1000
Rolling Meadows, IL 60008

RE: The tariff classification of coated steel sheet from Japan.

Dear Ms. Anderson:

In your letter dated January 21, 1997, you requested a tariff classification ruling. A representative sample was submitted with your request.

The product to be imported is described as "NGK Antibacterial Enameling Sheet". This sheet is aluminum plated steel sheet which has a porcelain enamel coating baked on the aluminum layer. The sheet measures 1240 mm in width and may be imported either in coil form or in cut lengths. This sheet is suitable for use as panels for interior walls in hospitals, schools, and in medical and food industries.

The applicable subheading for the aluminized enamel coated steel sheet will be 7210.90.9000, 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, other, other, other. The rate of duty will be 4.6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Attached is information on antidumping case A 588-826 on certain corrosion-resistant flat-rolled carbon steel.

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 212-466-5476.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division