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HQ 951994




SEPTEMBER 14, 1992

CLA-2:CO:R:C:M 951994 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7208.90.00, HTSUS

District Director of Customs
Patrick V. McNamara Bldg.
477 Michigan Avenue
Detroit, Michigan 48266

RE: Circular Steel Wheel Discs for Car Wheels; Steel Circles; Other Parts of Motor Vehicles; Heading 8708; Flat-Rolled Products of Iron or Nonalloy Steel; Heading 7208; PRD 3801-91-102969

Dear Sir:

This is our decision on Application for Further Review of Protest No. 3801-91-102969, dated October 31, 1991, filed on behalf of Stelco Inc. against your action in liquidating multiple entries of steel wheel discs.

FACTS:

No samples or descriptive literature were submitted with the protest. Protestant's broker identifies the imported merchandise as steel wheel disc blanks, each measuring 15.9375 inches in diameter x 3.33 mm thick. These articles of nonalloy steel are imported for fabrication into automotive wheel discs. The process involves pressing blanks out of coils of SAE 1015 steel in what is described as an automated cookie cutter process. This type steel is claimed to provide the tensile and yield strength required for wheel disc manufacture. Each blank is die sunk with an identifying part number designating a specific wheel for a particular automobile. This is the condition of the merchandise as imported.

After importation, the wheel blanks are subjected to further stamping and welding operations which result in wheels used on motor vehicles. However, there is no description of the post-importation processing.

Based on Customs Forms 6431 on similar merchandise, you liquidated the entries under subheading 7208.90.00, HTSUS, a - 2 -
provision for other flat-rolled products of a width of 600 mm or more, of iron or nonalloy steel. Protestant claims that, as imported, the wheel disc blanks are classifiable as other forged or stamped articles of iron or steel, not further worked, in subheading 7326.19.00, HTSUS. He maintains that the disc blanks are steel stampings that are not flat-rolled products as defined in Chapter 72, Note 1(k), HTSUS, because they assume the character of articles or products of heading 7326.

ISSUE:

Whether the merchandise, as imported, is specifically covered by heading 7208.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

Goods of chapter 73 include iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes, but do not include, among other things, articles more specifically covered elsewhere in the nomenclature.

Flat-rolled products of heading 7208 are rolled products of solid rectangular (other than square) cross section, which are not semifinished products for tariff purposes. This heading includes flat-rolled products of a shape other than rectangular or square, of any size, and includes both articles that have not been further worked than hot-rolled and articles that have been further worked than hot-rolled, provided they do not assume the character of articles of other headings (Emphasis added). Circular articles such as the wheel disc blanks in issue are encompassed by heading 7208, if otherwise qualified. In fact, the stamping or cutting of a flat-rolled hot-rolled product into circular shapes is a process performed subsequent to hot rolling and is therefore a further working for purposes of subheading 7208.90.00. Protestant has not demonstrated in what manner the wheel disc blanks have assumed the character of articles of chapter 73. The articles in issue are therefore specifically covered elsewhere in the nomenclature than in chapter 73.

HOLDING:

Under GRI 1, the steel wheel discs in issue are provided for in heading 7208. Because they are specifically provided for they cannot be classified in subheadings of heading 7326. - 3 -

The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant, in care of the broker, as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division


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