CLA-2-72:OT:RR:NC:N1:117
Leslie Glick
Butzel Long
1909 K Street NW, Suite 500
Washington, D.C. 20006
RE: The tariff classification of steel sheet from Taiwan
Dear Mr. Glick:
In your letter dated August 9, 2021, on behalf of your client, Greystone Commodities Steel Company, you requested a tariff classification ruling.
The merchandise under consideration is various steel sheeting imported in coil form. The first product is cold-rolled alloy steel sheet having a thickness of 1.93 mm and a width of 1020 mm. The second and third products are hot-dipped galvanized steel sheet. Based on the chemistry provided, these coated sheets are made from both nonalloy and alloy steel. The galvanized nonalloy steel sheet ranges from 0.64 mm - 0.79 mm in thickness and 1080 mm - 1642 mm in width while the galvanized alloy steel sheet measures 0.76 mm in thickness and 937 mm in width.
The applicable subheading for the cold-rolled alloy steel sheet will be 7225.50.8080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Flat-rolled products of other alloy steel, of a width of 600 mm or more: Other, not further worked than cold-rolled (cold-reduced): Other: Of a thickness less than 4.75 mm: Other: Other. The rate of duty will be free.
The applicable subheading for the hot-dipped galvanized nonalloy steel sheet will be 7210.49.0091, HTSUS, which provides for Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more. The rate of duty will be free.
The applicable subheading for the hot-dipped galvanized alloy steel sheet will be 7225.92.0000, HTSUS, which provides for Flat-rolled products of other alloy steel, of a width of 600 mm or more: Other: Otherwise plated or coated with zinc. The rate of duty will be free.
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 the World Wide Web at https://hts.usitc.gov/current.
Certain corrosion resistant flat-rolled products may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheadings 7210.49.0091, 7225.50.8080 and 7225.92.0000, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheadings listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division