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HQ 082129


October 18, 1989

CLA-2 CO:R:C:G 082129 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 7208.11; 7208.45; 7225.30; 7225.40

Mr. K. Seto
Sumitrans Corporation
182-16 149th Road
Jamaica, N.Y. 11413

RE: Classification of beveled carbon steel plates and alloy steel plates over 600 mm in width

Dear Mr. Seto:

This is in regard to New York ruling 825686 issued on December 24, 1987 concerning the classification of certain beveled carbon steel plates and alloy steel plates under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

As stated in the ruling, the classification of this merchandise under the subheadings of 7208.90.0000 and 7225.90.0000 of the HTSUSA, represented Customs' position at that time.

We now conclude that this ruling must be revised due to a change in the Explanatory Note covering subheadings 7208.11 through 7208.45. See the Harmonized Commodity Description and Coding System, Explanatory Notes, Amending Supplement No. 1, page 995. These notes state:

"In addition to hot-rolling, the products of these subheadings may have been subjected to the following working or surface treatments: (1) Hot flattening; (2) Annealing, tempering, case-hardening, nitriding and similar heat treatments to improve the properties of the metal."

Additionally, the provisions of the Explanatory Notes to headings 72.08 to 72.10 apply, mutatis mutandis, to the products of heading 72.25, "Flat-rolled products of other alloy steel, of a width of 600 mm or more." See the Harmonized Commodity Description and Coding System, Explanatory Notes, page 1010.

Although not dispositive, the Explanatory Notes are to be looked to for guidance in the proper interpretation of the HTSUSA.

Thus, "not further worked than hot-rolled," includes flat- rolled products which have been heat treated after the hot- rolling operation, as applied to flat-rolled products provided for under subheadings 7208.11 through 7208.45, 7225.30 and 7225.40.

Therefore, the correct classification for the subject beveled plates should be under the appropriate provisions for flat-rolled products of non-alloy or other alloy steel, of a width of 600 mm or more, not further worked than hot-rolled.

Sincerely,

John Durant, Director
Commercial Rulings Division

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