The tariff classification of steel ski edges from Austria.

NY A82753 May 23, 1996 CLA-2-72:S:N1:118 A82753 CATEGORY: Classification TARIFF NO.: 7217.10.9000 Ms. Karen Bysiewicz Coudert Brothers 1114 Avenue of the Americas New York, New York 10036-7703 RE: The tariff classification of steel ski edges from Austria. Dear Ms. Bysiewicz: This is in response to your request, on behalf of the K-2 Corporation, for a tariff classification ruling dated April 26, 1996. The item you describe,is an "L" shaped item, approximately 5/16 inch in width, imported in coils and made of non-alloy steel which contains by weight more than .6 percent carbon. You state that the item is produced by passing steel wire through three roller dies and after importation the material is cut to lengths and used as edges for skis. The material in its imported state is cold formed and is of a uniform cross section through out its length. You state in your letter that this item should be classified as an angle or shape and section of non alloy steel under Harmonized Tariff Schedule (HTS) number 7216.69.00. You contend that while the material meets the criteria for wire, the product's "L" shape makes the item assume the character of an angle. 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 at (i),(j), (k), (l) or (m) above 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. You will note that the definition of wire does not limit its shape to particular forms so long as long as the wire has a uniform solid cross-section along its length. You will also note that if the item meets the definition of wire it is excluded from being classified under the heading for angles, shapes and sections. Therefore the sample you have submitted as ski edges will be classified in subheading 7217.10.9000 Harmonized Tariff Schedule of the United States (HTS), which provides for Wire of iron or nonalloy steel: Not plated or coated, whether or not polished: Other: Other wire. The rate of duty is 4.4 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 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 the office of National Import Specialist 118 at 212-466-5492. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division