CLA-2-85:RR:NC:MM:109 G86622
Ms. Raylene Van Vliet
Senior International Trade Consultant
ASL Consultants
7900, Boul Taschereau
Bureau A-112
Brossard, QC J4X 1C2
RE: The tariff classification of steel “trapezoidal shapes” from Canada
Dear Ms. Van Vliet:
In your letter dated January 16, 2001, you requested a tariff classification ruling on behalf of ABB Canada Incorporated in Varennes, Quebec.
ABB Canada Incorporated purchases grain-oriented steel from Japan. ABB Canada Incorporated subsequently cuts the steel into various “trapezoidal shapes”. These “trapezoidal shapes” of steel are then imported into the United States. After importation, the “trapezoidal shapes” are shipped to their sister company in the United States, where they are assembled together to produce transformer cores.
The applicable subheading for the transformer core steel shapes is 8504.90.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical transformers, static converters and inductors; parts thereof: Parts: Other: Other: Other parts: Of transformers.” The general rate of duty will be 2.4 percent ad valorem.
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 Linda M. Hackett at 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division