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HQ 089823

October 18, 1991

CLA-2 CO:R:C:M 089823 DWS

CATEGORY: CLASSIFICATION

TARIFF NO: 7209.24.10

District Director of Customs
Second and Chestnut Streets
Philadelphia, PA 19106

RE: Black Plate Cold-Rolled Steel Sheets in Coils; Protest No. 1101-91-100017

Dear Sir:

This is our decision on Application for Further Review of Protest No. 1101-91-100017, dated March 1, 1991, concerning your action in classifying and assessing duty on black plate cold- rolled steel sheets in coils, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise was entered under subheading 7209.24.10, HTSUSA, which provides for: "[f]lat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, cold-rolled, not clad, plated or coated: [o]ther, in coils, not furthered worked than cold-rolled: [o]f a thickness of less than 0.5 mm: [o]f a thickness of less than 0.361 mm (blackplate)." However, the merchandise was liquidated under subheading 7209.24.50, HTSUSA, which provides for: "[o]ther, in coils, not further worked than cold-rolled: [o]f a thickness of less than 0.5 mm: [o]ther."

The merchandise is made to ASTM Specification A366, the Standard Specification for Steel, Sheet, Carbon, Cold-Rolled, Commercial Quality. The three sheets in issue measure .012" x 38.2" (.3 mm x 970 mm), .013" x 41.1" (.33 mm x 1044 mm), and .014" x 36" (.36 mm x 914 mm). The sheets are to be painted for use in ceiling grids and baseboard heating, among other uses.

ISSUE:

What is the proper meaning of the term "black plate" for tariff classification purposes under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The protestant claims that steel sheet in thicknesses under .0142" (.361 mm) is now known as black plate, regardless of its intended use, and that no one in the industry distinguishes black plate from cold-rolled steel sheet except as to thickness.

The Making, Shaping and Treating of Steel, 10th Ed., states that "[a]lthough originally designating thin steel plates produced by hand hammering, the term 'black plate' has persisted and now defines the product of the cold-reduction method in thicknesses of .358 mm (.014") and lighter (No.29 gauge and under)."

In order to obtain a better understanding of what members of the steel industry regard as black plate, two knowledgeable individuals were called. Both representatives advised that presently, in the industry, it is accepted that black plate is no different than cold-rolled steel sheet. They advised that cold- rolled steel measuring less than .014" in thickness is considered black plate. The intended use of the product never is considered in determining the classification of the product.

Inasmuch as the understanding of the industry representatives conforms to the language of the statute that black plate is cold-rolled steel with a thickness of .361 mm or under, we see no reason to use any other interpretation.

It appears that certain ports, including your own, have followed the TSUS practice of classifying black plate, which was limited to tin mill products. This is an incorrect interpretation under the HTSUSA. As discussed above, thickness is the determining factor. Whether or not the steel is the product of a tin mill, or its use, is of no significance.

HOLDING:

The cold-rolled steel sheets in coils in issue are classifiable under subheading 7209.24.10, HTSUSA, which provides for: "[f]lat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, cold-rolled, not clad, plated or coated: [o]ther, in coils, not further worked than cold-rolled: [o]f a thickness of less than 0.5 mm: [o]f a thickness of less than .361 mm (blackplate)." The protest should be granted. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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