The tariff classification of lithographed tinplate fromJapan.

NY 856239 OCT 05 1990 CLA-2-72:S:N:N1:117 856239 CATEGORY: Classification TARIFF NO.: 7210.90.60; 7212.50.00 Mr. C.K. Murphy Eveready Battery Company, Inc. P.O. Box 450777 Westlake, Ohio 44145-2536 RE: The tariff classification of lithographed tinplate from Japan. Dear Mr. Murphy: In your letter dated September 11, 1990, you requested a tariff classification ruling. The product to be imported is lithographed tinplate to be used in the manufacture of dry cell batteries. This lithographed steel will be imported in various widths. Since lithographed steel was classified under the provision for other articles of iron or steel under the Tariff Schedules of the United States (TSUS), you express the opinion that this product should be classified under heading 7326 of the Harmonized Tariff Schedule of the United States (HTS) which provides for other articles of iron or steel. The applicable subheading for the lithographed tinplate measuring 600 mm or more in width will be 7210.90.60, HTS, which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated, other, other, electrolytically coated or plated with base metal. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the lithographed tinplate measuring less than 600 mm in width will be 7212.50.00, HTS, which provides for flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated, otherwise plated or coated. The rate of duty will be 6.5 percent ad valorem. For purposes of classification within heading 7210, the Explanatory Notes, which provide guidance to the scope of the headings, state that in heading 7210 the term "clad, plated or coated" applies to products that have been coated with metal in a variety of ways, i.e., immersion, electroplating, impregnation or diffusion, spraying, metallisation by evaporation in a vacuum, or cathode vaporisation. The term also applies to coating with non- metallic substances which includes surface printing (lithographing). The Explanatory Notes further state that at the 6-digit subheading level, products subjected to more than one type of coating, plating, or cladding are to be classified according to the last process. 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. Any specific questions you may have regarding product coverage for VRA (Voluntary Restraint Arrangement) purposes should be directed to Art Stern, Department of Commerce, at 202- 377-1385. Sincerely, Jean F. Maguire Area Director New York Seaport