The tariff classification of stainless steel angles from Japan.
Issued March 4, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7223.00.90
Headings: 7223
Product description
The products to be imported are cold drawn stainless steel angles in coils. A drawing of the cross sectional configuration of the product was submitted with your ruling request along with information on the chemical composition, mechanical requirements and dimensional requirements. You contend that these stainless steel angles are classifiable under HTS subheading 7222.40.60 which provides for other stainless steel angles, shapes and sections. The relevant legal notes in the Harmonized Tariff Schedule of the United States (HTS) which govern the classification of these angles are Chapter 72 Notes 1.(n) and 1.(o). Chapter 72 Note 1.(n) defines angles, shapes and sections as products having a uniform solid cross section along their whole length which do not conform to any of the definitions for semifinished products at (ij), flat-rolled products at (k), hot-rolled bars and rods in irregularly wound coils at (l), other bars and rods at (m) or to the definition of wire. Chapter 72 Note 1.(o) defines wire as cold-formed products in coils, of any uniform solid cross section along their whole length, which do not conform to the definition of flat-rolled products. Because these angles conform to the definition of wire, they will be classified as such.
CBP rationale
The applicable subheading for the cold drawn stainless steel angles in coils will be 7223.00.90, HTS, which provides for wire of stainless steel, other.
Full text
NY 894486 March 4, 1994 CLA-2-72:S:N:N1:117 894486 CATEGORY: Classification TARIFF NO.: 7223.00.90 Mr. Y. Yoneyama Sumitomo Corporation of America 345 Park Avenue New York, NY 10154-0042 RE: The tariff classification of stainless steel angles from Japan. Dear Mr. Yoneyama: In your letter dated February 1, 1994, you requested a tariff classification ruling. The products to be imported are cold drawn stainless steel angles in coils. A drawing of the cross sectional configuration of the product was submitted with your ruling request along with information on the chemical composition, mechanical requirements and dimensional requirements. You contend that these stainless steel angles are classifiable under HTS subheading 7222.40.60 which provides for other stainless steel angles, shapes and sections. The relevant legal notes in the Harmonized Tariff Schedule of the United States (HTS) which govern the classification of these angles are Chapter 72 Notes 1.(n) and 1.(o). Chapter 72 Note 1.(n) defines angles, shapes and sections as products having a uniform solid cross section along their whole length which do not conform to any of the definitions for semifinished products at (ij), flat-rolled products at (k), hot-rolled bars and rods in irregularly wound coils at (l), other bars and rods at (m) or to the definition of wire. Chapter 72 Note 1.(o) defines wire as cold-formed products in coils, of any uniform solid cross section along their whole length, which do not conform to the definition of flat-rolled products. Because these angles conform to the definition of wire, they will be classified as such. The applicable subheading for the cold drawn stainless steel angles in coils will be 7223.00.90, HTS, which provides for wire of stainless steel, other. The rate of duty will be 6.3 percent ad valorem. 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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