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HQ 951226


June 3, 1992

CLA-2 CO:R:C:M 951226 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.10

District Director of Customs
Thomas P. O'Neill, Jr. Federal Bldg.
10 Causeway Street, Room 221
Boston, MA 02222-1052

RE: Protest No. 0401-91-100619; Electrolytic Tinplate; Laminated; Lacquered; Coated; Clad; Strips; Steel; Iron; 7212.40.10

Dear District Director:

The following is our decision regarding the Protest and Request for Further Review No. 0401-91-100619, dated September 19, 1991. The protest was filed against your liquidation of the entry of certain products which were classified in subheading 7212.40.10, Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of certain electrolytic tinplate strip which is plastic foil laminated on one side. Some of the strip is lacquered on the side that is not laminated.

ISSUE:

Is the merchandise classified in Heading 7212, HTSUS, as flat rolled products of iron or nonalloy steel, clad, plated or coated, or in Heading 7326, HTSUS, as other articles of iron or steel?

LAW AND ANALYSIS:

The HTSUS provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

Heading 7212 in part describes flat-rolled products of iron or steel, "clad, plated or coated" (emphasis added). The Harmonized Commodity Description and Coding System Explanatory Notes to Heading 7212, pp. 999-1000, provide guidance on the scope of Heading 7212. The Explanatory Notes, p. 1000, state that Heading 7212 covers the same type of product described by Heading 7210 except for the width of the product. The Explanatory Notes to Heading 7210, p. 997, provide that:

For the purposes of this heading, the expression "clad, plated or coated" applies to the products which were subjected to one of the treatments described in Part (C)(2), Items (d)(iv), (d)(v) and (e) of the General Explanatory Note of this Chapter.

The General Explanatory Note to Chapter 72, Part (C)(2), Items (d)(iv), (d)(v) and (e), p. 982, describes cladding, plating and coating processes. The plastic foil laminating of the tinplate under consideration does not result in the steel tinplate being "clad, plated or coated" as described by the General Explanatory Note to Chapter 72, Part (C)(2). The products under consideration have undergone several Customs laboratory analyses. The merchandise under consideration is not described by Heading 7212.

The only heading which describes the merchandise is Heading 7326, where it is described as "Other articles of iron or steel: ...Other: Of tinplate". The merchandise is classified in subheading 7326.90.10, HTSUS.

HOLDING:

The merchandise is described as "Other articles of iron or steel: ...Other: Of tinplate", and is classified in subheading 7326.90.10, HTSUS. The protest should be granted. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,


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