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March 10, 1999

CLA-2-73:RR:NC:1:117 D88005

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.85

Mr. Joe On Lam
Chicago Bridge & Iron Company
8900 Fairbanks North Houston Road
Houston, Texas 77064

RE: The tariff classification of curved steel plates from Japan or Indonesia.

Dear Mr. On Lam:

In your letter dated January 29, 1999, you requested a tariff classification ruling. Drawings and photos were submitted with your ruling request.

The products you plan to import are fabricated steel plates. Hot-rolled low carbon steel plates ranging from 55 mm to 57 mm in thickness are produced in Japan and then sent to Indonesia where they are cut, stamped, formed or shaped into curved or convex sections and beveled. These curved or preformed steel plates will be used in the construction of low-pressure sphere tanks for LPG (propane) storage.

The applicable subheading for the curved or preformed steel plates will be 7326.90.85, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other. The general rate of duty will be 2.9 percent ad valorem.

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

With regard to whether the Japanese plates have been substantially transformed in Indonesia, you would need to supply more detailed information on the processing operations which are performed in Indonesia. This should include cost information. We have attached a copy of Headquarters ruling 557515 dated December 9, 1993 which you may find informative. We have also included material on eligibility requirements for duty free treatment under the Generalized System of Preferences (GSP). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paula Ilardi at 212-637-7016.

Sincerely,

Robert B. Swierupski
Director,

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