October 19, 2005 CBP Bulletin Notice on Laminated Steel Sheet
In the October 19, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin) (Vol. 39, No. 43), CBP issued a notice proposing to revoke four classification rulings on laminated steel sheet with plastic. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed rulings, or any party involved with a substantially identical transaction, should advise CBP by November 18, 2005, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Revocations of Four Classification Rulings
Laminated steel sheet. At issue is steel sheet, of varying widths, laminated on at least one side with plastic. The subject merchandise is designed for various purposes including elimination of broadband noise, the manufacture of aerosol cans, refrigerators, dishwashers, etc. (see individual proposed rulings for more specific descriptions of the articles at issue).
CBP is proposing to issue HQ 967681 in order to revoke NY 893462 so as to classify the subject merchandise under HTS 7210 or 7212 (depending on the width of the sheet), which provide for flat-rolled products of iron or nonalloy steel, clad, plated or coated; rather than under HTS 7326.90.90 (now 7326.90.85), which provided for other articles of iron or steel.
CBP is also proposing to issue HQ 967682 in order to revoke NY J86283 so as to classify the subject merchandise under HTS 7226.99.0000, which provides for other flat-rolled products of other alloy steel, of a width of less than 600 mm; rather than under HTS 7326.90.8587, which provide for other articles of iron or steel.
CBP is proposing to issue HQ 967683 in order to revoke NY J85044 so as to classify the subject merchandise under HTS 7210.11.0000, 7210.12.0000, 7210.50.0000, 7210.90.6000, or 7210.90.9000, which provide for various types of flat-rolled products of iron or nonalloy steel of a width of 600 mm or more, clad, plated, or coated (see 10-digit headings for additional information on the thickness and the manner of coating and plating (if any) of the subject merchandise); rather than under HTS 7326.90.1000, which provides for other articles of iron or steel, of tinplate and 7326.90.8587, which provides for other articles of iron or steel.
Lastly, CBP is proposing to issue HQ 967684 in order to revoke NY I80611 so as to classify the subject merchandise under HTS 7210.70.3000, which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: painted, varnished, or coated with plastics: not coated or plated with metal and not clad, and 7212.40.5000, which provides for other flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated; rather than under HTS 7326.90.8586 (2002), which provided for other articles of iron or steel.
CBP explains that these items were originally classified under HTS 7326 based on the belief that laminating with plastics advanced the steel beyond a product of Chapter 72. However, a general explanatory note to Chapter 72 indicates that finished products of this chapter may be subjected to further finishing treatments, such as coating or lamination, etc.
Because such treatments are permissible under Chapter 72, it is now CBP's position that the subject merchandise is classifiable in provisions of this chapter. Therefore, CBP is proposing to classify the various articles of laminated steel sheet at issue in these proposed rulings under HTS 7210 or 7212, depending on the width of the sheet.
HTS 7210 provides for such products of a width of 600 mm or more, while HTS 7212 provides for such products of a width of less than 600 mm.
proposed: HTS 7210 or 7212, 7226.99.0000, 7210.11.0000, 7210.12.0000, 7210.50.0000, 7210.90.6000, 7210.90.9000, 7210.70.3000, 7212.40.5000, duty-free; current: 7326.90.85, 2.9%; 7326.90.8587, 2.9%; 7326.90.1000, duty-free; 7326.90.8586 (2002), 2.9 %; (currently also 2.9%).
October 19, 2005 CBP Bulletin (Vol. 39, No. 43) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_10192005_no43/