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889375 88 Ruling Active

The tariff classification of steel plate from Canada.

Issued September 7, 1993 by U.S. Customs and Border Protection.

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88 889375 (September 7, 1993)

Tariff classification

HTS codes: 7326.90.90

Headings: 7326

Product description

The product to be imported is Grade 1015 carbon steel hot rolled plate. This plate measures either 0.3125 inch or 0.375 inch in thickness, from 6 inches to 20-3/16 inches in width and from 33- 3/8 inches to 93-15/16 inches in length. The plate is curved or formed into a shallow U shape along its width. After importation this plate will be formed into a complete circle and the ends will be welded together to form a rim. The rim will be further processed by applying rubber to form a solid rubber tire to be used in the industrial tire field.

CBP rationale

The applicable subheading for the hot rolled curved steel plate will be 7326.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other.

Full text

NY 889375 September 7, 1993 CLA-2-73:S:N:N1:117 889375 CATEGORY: Classification TARIFF NO.: 7326.90.90 Mr. Ed Baker A.N. Deringer, Inc. 30 West Service Road Champlain, New York 12919-9703 RE: The tariff classification of steel plate from Canada. Dear Mr. Baker: In your letter dated August 16, 1993 on behalf of Russel Drummond, you requested a tariff classification ruling. The product to be imported is Grade 1015 carbon steel hot rolled plate. This plate measures either 0.3125 inch or 0.375 inch in thickness, from 6 inches to 20-3/16 inches in width and from 33- 3/8 inches to 93-15/16 inches in length. The plate is curved or formed into a shallow U shape along its width. After importation this plate will be formed into a complete circle and the ends will be welded together to form a rim. The rim will be further processed by applying rubber to form a solid rubber tire to be used in the industrial tire field. The applicable subheading for the hot rolled curved steel plate will be 7326.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other. The rate of duty will be 5.7 percent ad valorem. Goods classifiable under subheading 7326.90.90, HTS, which have originated in the territory of Canada, will be entitled to a 2.8 percent rate of duty under the United States-Canada Free-Trade Agreement upon compliance with all applicable regulations. 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 Area Director New York Seaport

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