CLA-2-73:OT:RR:NC:N1:164
SeungJun Shin
SJG Sejong Co., Ltd.
31F U-Tower, 120 Heungdeokjungang-ro, Giheung-gu,
Yongin-si, Gyeonggi-do 16950
Republic of Korea
RE: The tariff classification of a spot-welded assembly of steel sheets from the Republic of Korea
Dear SeungJun Shin:
In your letter dated June 3, 2025, you requested a tariff classification ruling regarding a spot-welded
assembly of steel sheets from the Republic of Korea. Technical information was submitted with your request.
The item under consideration is described as a spot-welded assembly of two rectangular stainless steel sheets.
Both sheets feature rectangular and diagonal notching at the corners. Based on the submitted documents, the
sheets are spot-welded together at the midpoint edge of the long parallel sides. The assembly’s interior sheet
is composed of 409L stainless steel. The assembly’s exterior sheet is composed of 432L stainless steel and is
embossed with a brand logo. Both sheets measure 354 millimeters (mm) in length by 422 mm in width and
are .5 mm thick. After importation, the flat spot-welded sheets will be roll-formed and locked into a cylinder
shape. Following assembly with other components, the final product will be an automotive resonator to
control the noise generated during the discharge of gases in an automotive exhaust system.
In your letter, you propose classification of the spot-welded assembly of steel sheets in subheading 8708.92,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for mufflers and exhaust pipes;
parts thereof. We disagree. In its imported condition, the assembly is not identifiable as a component of a
silencer. It neither possesses the shape and form of a silencer, nor does it incorporate any additional
components that make it suitable for automotive use prior to significant processing in the United States.
Consequently, classification in subheading 8708.92, HTSUS, is precluded.
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1
provides that the classification of goods will be determined according to the terms of the headings of the
tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2
through 6 will then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official
interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the
scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles
that are not more specifically provided for elsewhere in the HTSUS. The ENs to heading 7326 state that
“This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by
other processes such as folding, assembling, welding, turning, milling or perforating other than articles
included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in
Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.”
Accordingly, an article of iron or steel will be classified in heading 7326 if it is determined that the item is
not more specifically provided for in any other heading of the tariff. Noting that the spot-welded assembly of
steel sheets is not more specifically provided for under heading 8708 or any other heading of the HTSUS, it
will be classified under heading 7326, HTSUS.
The applicable subheading for the spot-welded assembly of steel sheets will be 7326.90.8688, HTSUS, which
provides for Other articles of iron or steel: Other: Other: Other: Other: Other. The general rate of duty will be
2.9 percent ad valorem.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 50 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7326.90.8688,
HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured
in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign
status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to
additional duties under heading 9903.81.93, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.33, in addition to subheading 7326.90.8688, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Paul Taylor at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division