HQ 0086727 - Carbon steel circles - United States International Trade Commision Rulings

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HQ 086727

April 10, 1990

CLA-2:CO:R:C:G 086727 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 609.14, TSUS

District Director of Customs
555 Battery Street
P.O. Box 2450
San Francisco, California 94126

RE: Carbon steel circles

Dear Sir:

This is our decision on Application for Further Review of Protest No. 2809-8-000110, dated January 14, 1988. The merchandise in issue, carbon steel circles from Brazil, was the subject of consumption entry 607-0103715-6, dated September 4, 1987, and liquidated November 27, 1987.

FACTS:

The merchandise is described on the Customs Form 6445A as cold rolled dry commercial quality light matte finish SAE-1008 steel discs for drums. They measure 641.3 mm. in diameter and 1.09 mm. in thickness.

ISSUE:

Whether the merchandise is classifiable as plates, sheets, and strip of iron or steel, in item 609.14, TSUS, as claimed, or as other articles of iron or steel, in item 657.25, TSUS, as liquidated.

LAW AND ANALYSIS:

The classification issue raised was the subject of I.A. 68/87, initiated by the New Orleans district in a memorandum, dated September 1, 1987. This I.A. was referenced by protestant on the Customs Form 19.

Because our response to I.A. 68/87 was not issued until March 14, 1989 (081822), the decision against which the instant protest was filed involve[d] questions of law or fact which had not (at that time) been ruled upon by the Commissioner of Customs, or his designee, or the Customs courts. Accordingly, further review was properly accorded in this case under section 174.24, Customs Regulations.

The classification issue here was addressed and resolved in I.A. 68/87. The principles of that decision are hereby incorporated by reference in this decision. A copy of decision 081822 is enclosed.

HOLDING:

The merchandise is not classifiable under item 657.25, TSUS. It is classifiable under the provision for plates, sheets, and strip, all the foregoing of iron or steel, cut, pressed, or stamped to nonrectangular shape, in item 609.14, TSUS.

The protest should be denied. A copy of this decision, and decision 081822, should be attached to the Form 19, Notice of Action, which should be mailed to protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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