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NY H83454




August 6, 2001

CLA-2-72:RR:NC:1:117 H83454

CATEGORY: CLASSIFICATION

TARIFF NO.: 7222.40.3025; 7222.40.3065; 9802.00.50

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434

RE: The tariff classification of stainless steel angles from Spain.

Dear Mr. Spoto:

In your letter dated July 10, 2001 on behalf of Acerinox USA Inc., you requested a tariff classification ruling.

The products to be imported are hot-rolled stainless steel angles.

The applicable subheading for the hot-rolled stainless steel angles having a maximum cross-sectional dimension of 80 mm or more will be 7222.40.3025, Harmonized Tariff Schedule of the United States (HTS), which provides for other bars and rods of stainless steel; angles, shapes and sections of stainless steel, angles, shapes and sections, hot-rolled, not drilled, not punched and not otherwise advanced, with a maximum cross-sectional dimension of 80 mm or more, angles. The rate of duty will be 0.6 percent ad valorem.

The applicable subheading for the hot-rolled stainless steel angles having a maximum cross sectional dimension of less than 80 mm will be 7222.40.3065, HTS, which provides for other bars and rods of stainless steel, angles, shapes and sections of stainless steel, angles, shapes and sections, hot-rolled, not drilled, not punched and not otherwise advanced, with a maximum cross-sectional dimension of less than 80 mm, angles. The rate of duty will be 0.6 percent ad valorem.

You ask whether these stainless steel angles would be eligible for a partial duty exemption under subheading 9802.00.50, HTS. These angles had been previously imported into the United States from Spain in 2000 but, because of surface contamination, were exported back to Spain to be pickled. Pickling involves removing surface scale from the steel by chemical means.

Subheading 9802.00.50, HTS, provides for a partial duty exemption for articles that are returned to the U.S. after having been exported to be advanced in value or improved in condition by means of repairs or alterations, provided that the foreign operation does not destroy the identity of the exported articles or create new or commercially different articles. Additionally, entitlement to this tariff treatment is precluded where the exported articles are incomplete for their intended purpose prior to the foreign processing and the foreign processing is a necessary step in the preparation or manufacture of the finished articles.

In this case, the stainless steel angles are completed articles upon exportation from the U.S., and the pickling operation performed abroad neither destroys their identity nor creates a new article. These articles may therefore be entered under subheading 9802.00.50, HTS, with duty only upon the value of the repairs or alterations, upon compliance with the documentary requirements of section 10.8, Customs Regulations (19 C.F.R. 10.8).

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

You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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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