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HQ 955022

November 18, 1993

CLA-2 CO:R:C:M 955022 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7225.50.80; 7225.90.00

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, NY 10004

RE: Flat Rolled Steel Products; Chapter 72, Note 1(f); Chapter 72, Additional U.S. Note 2

Dear Ms. Cumins:

This is in response to your letters of September 10 and October 14, 1993, on behalf of Thyssen Steel Group, concerning the classification of flat rolled steel products under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of certain flat rolled steel products (internal steel grades M3A01, M3A02, M3A04, M3A06, M3A07, and M3A10). The steel products, which are 600mm or more in width and have a thickness of less than 4.75mm, contain 0.05 percent or more by weight of titanium. The merchandise will be imported either as cold rolled steel, not further worked, or cold rolled steel, further worked. Those products which are further worked are subjected to coating or plating of the steel with metal.

The subheadings under consideration are as follows;

7225.50.80: [f]lat-rolled products of other alloy steel, of a width of 600mm or more: [o]ther, not further worked than cold-rolled (cold-reduced): [o]ther: [o]f a thickness of less than 4.75mm: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 4 percent ad valorem.

7225.90.00: [f]lat-rolled products of other alloy steel, of a width of 600mm or more: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.8 percent ad valorem.

ISSUE:

Whether the flat rolled steel products, not further worked, are classifiable under subheading 7225.50.80, HTSUS, as flat rolled products of alloy steel, not further worked than cold rolled.

Whether the flat rolled steel products which are further worked are classifiable under subheading 7225.90.00, HTSUS, as other flat rolled products of alloy steel.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS 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.

Chapter 72, note 1(f), HTSUS, states that:

[i]n this chapter and, in the case of notes (d), (e) and (f) below throughout the tariff schedule, the following expressions have the meanings hereby assigned to them:

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

- 0.05 percent or more of titanium . . .

Therefore, for classification purposes, under chapter 72, note 1(f), HTSUS, the subject steel products are described as alloy steel.

Chapter 72, additional U.S. note 2, HTSUS, states that:

[f]or the purposes of this chapter, unless the context provides otherwise, the term "further worked" refers to products subjected to any of the following surface treatments: . . . coating with metal . . .

Consequently, under chapter 72, additional U.S. note 2, HTSUS, those steel products which are coated with metal are further worked.

Based upon the above notes, depending on whether the steel products are further worked, it is our position that the merchandise is specifically classifiable under either subheading 7225.50.80, HTSUS, or subheading 7225.90.00, HTSUS.

HOLDING:

The flat rolled steel products, not further worked, are classifiable under subheading 7225.50.80, HTSUS, as flat rolled products of alloy steel, not further worked than cold rolled.

The flat rolled steel products which are further worked are classifiable under subheading 7225.90.00, HTSUS, as other flat rolled products of alloy steel.

Sincerely,

John Durant, Director

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