CLA-2-72:OT:RR:NC:N5:117
Lisa Chen
Millennia Stainless Inc.
10016 Romandel Ave.
Santa Fe Springs, CA 90670
RE: The country of origin of cold-rolled stainless steel sheet
Dear Ms. Chen:
In your letter dated June 26, 2025, you requested a country of origin ruling.
The product to be imported is a polished and coated Grade 430 stainless steel sheet. This cold-rolled,
cut-to-length sheet measures 0.9 mm in thickness, 1219 mm in width, and 3048 mm in length. A polyvinyl
chloride (PVC) coating is applied to protect the surface finish. The sheet is made to ASTM A240 and will be
used in the production of end-use products such as appliances or outdoor grills.
Flat-rolled products are defined in Chapter 72, Note 1(k) as “Rolled products of solid rectangular (other than
square) cross section…in the form of…straight lengths, which if of a thickness less than 4.75 mm are of a
width measuring at least 10 times the thickness or if of a thickness of 4.75 mm or more are of a width which
exceeds 150 mm and measures at least twice the thickness.
The applicable subheading for the stainless steel sheet, described above, will be 7219.90.0080, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for Flat-rolled products of stainless steel, of a
width of 600 mm or more: Other: Other: Other: Other. The rate of duty will be free.
In your country of origin request you describe a scenario wherein stainless steel slab is hot-rolled, annealed,
and pickled in China. The product is a 430 Grade stainless steel hot-rolled coil measuring 3.0 mm in
thickness and 1219 mm in width. This hot-rolled steel coil is shipped to Taiwan and undergoes cold-rolling,
pickling, bright annealing to a 2B mill finish, skin passing, and tension leveling. Next, the coil is polished,
slit into sheets, and a PVC coating is applied to one side, and an anti-fingerprint coating is applied to the
opposite side. The final product measures 0.9 mm in thickness and1219 mm in width. Lastly, the sheets are
cut-to-length and then packaged for export.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.
United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See
National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
Based on the facts presented, it is the opinion of this office that the manufacturing operations performed in
Taiwan, such as cold-rolling, result in a substantial transformation. Accordingly, the country of origin of the
stainless steel sheet will be Taiwan. (See Headquarters Ruling HQ 089538 dated August 7, 1991)
On March 12, 2025, Presidential proclamations 10895 and 10896 imposed additional tariffs on products of
steel and aluminum. Additional duties for steel and aluminum products of 50 percent are reflected in Chapter
99, heading 9903.81.87 for steel and heading 9903.85.02 for aluminum. Products classified under
subheading 7219.90.0080, HTSUS, may be subject to additional duties. At the time of entry, you must report
the Chapter 99 heading applicable to your product classification, i.e. 9903.81.87, in addition to the Chapter
72, 73 or 76 subheadings listed above.
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,
including Taiwan, 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 7219.90.0080, HTSUS, listed above.
You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD).
When there is a question as to whether merchandise is subject to an antidumping or countervailing duty order
or considered to be defined by the scope of an order, such a determination is governed by the U.S.
Department of Commerce’s International Trade Administration (“Commerce”). Commerce issues scope
rulings to determine whether merchandise which is in commercial production is covered by the scope of an
antidumping or countervailing duty order. Commerce’s scope rulings are separate and distinct from decisions
issued by CBP regarding tariff classification and country of origin for purposes such as duty assessment and
marking.
To seek a scope ruling, please visit the website of Commerce’s International Trade Administration. A guide
to seeking a scope ruling can be found at
https://access.trade.gov/help/Scope_Ruling_Guidance_(4.1.2022).pdf. A list of current AD/CVD
investigations at the United States International Trade Commission can be viewed on its website at
http://www.usitc.gov. Additionally, messages sent by Commerce to CBP regarding AD/CVD cash deposits
and liquidation can be searched using ACE or CBP’s search tool at
https://trade.cbp.dhs.gov/ace/adcvd/adcvd-public/#.
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
(CFR), 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 CFR 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 Denise Hopkins at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division