Mr. Brian Kang
Glovis America, Inc.
17305 Von Karman Avenue, Suite 200
Irvine, California 92614
RE: The tariff classification of pre-cut steel sheets from South Korea
Dear Mr. Kang:
In your letter dated March 14, 2019, you requested a tariff classification ruling on behalf of your client Guyoung Tech., LTD. Pictures and a specification sheet for the pre-cut steel sheets were submitted for our review.
The articles under consideration are identified as pre-cut metal sheets made of steel. You indicated in your letter that only the press work (stamping) manufacturing process will be performed in Korea and the stamped article will be used as a cushion panel assembly. The stamped article will need additional manufacturing processing including piercing and bending which will be done in the United States. The approximate dimensions of the stamped sheet will be 680 mm x 330 mm x 8 mm. After the manufacturing operations are completed in the United States, the product will be ready to be assembled with other parts. The function of the final product will be to support the front seat of a car.
The applicable subheading for the of pre-cut steel sheets will be 7326.19.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, forged or stamped, but not further worked, 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 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 ann.taub@.cbp.dhs.gov.
Steven A. Mack
National Commodity Specialist Division