CLA-2-73:S:N:N1:117 889790
Mr. Gary Brunell
A.N. Deringer, Inc.
30 West Service Road
Champlain, N.Y. 12919-9703
RE: The tariff classification of steel plate from Canada.
Dear Mr. Brunell:
In your letter dated August 24, 1993 on behalf of Nova Steel,
you requested a tariff classification ruling. A representative
sample was submitted with your ruling request.
The product to be imported is Grade 1015 carbon steel hot
rolled plate. This plate measures 0.3125 inch in thickness and
will be imported in various widths and lengths. The plate ranges
from 2 inches in width and 8 inches in length to 20 inches in width
and 93 15/16 inches in length. The plate is curved or formed into
a shallow U shape along its width. After importation, the plate
will be formed into a complete circle and the ends will be welded
together to form a rim. The rim will be further processed by
applying rubber to form a solid rubber tire to be used in the
industrial tire field.
In its imported condition, this curved steel plate has not
reached the stage of manufacture where it could be considered an
unfinished part. It does not have the essential character of the
finished article/part. Nor can this plate be considered a "blank"
because it doesn't have the approximate shape or outline of the
finished article/part.
The applicable subheading for the hot rolled curved steel
plate will be 7326.90.90, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of iron or steel,
other, other, other. The rate of duty will be 5.7 percent ad
valorem.
Goods classifiable under subheading 7326.90.90, HTS, which
have originated in the territory of Canada, will be entitled to a
2.8 percent rate
of duty under the United States-Canada Free-Trade Agreement upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport