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NY 893462



January 31, 1994

CLA-2-73:S:N:N1:117 893462

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.90

Mr. A.J. Spatarella
Kanematsu USA INC.
114 West 47th Street-23rd Floor
New York, NY 10036

RE: The tariff classification of PVC laminated steel sheet from Taiwan.

Dear Mr. Spatarella:

In your letter dated December 23, 1993, you requested a tariff classification ruling.

The product you plan to import is PVC laminated steel sheet. Laboratory analysis indicated that the representative sample you submitted is composed of unalloyed steel laminated on one side with polyvinyl chloride (PVC) and coated or plated on the reverse side with zinc metal.

In your letter, you suggested that the product be classified under 7212.40.50 as flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated, or coated, painted, varnished or coated with plastics, other. Aside from the difference in dimensional requirements, heading 7212 covers the same kind of products described in heading 7210. "For the purpose 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 to this Chapter." Lamination is defined as the bonding together of two pre-existing sheets, and is not mentioned in any Legal or Explanatory Note as a process to which flat-rolled products may be subjected.

The applicable subheading for the PVC laminated steel sheet will be 7326.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other. The rate of duty will be 5.75 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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