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The tariff classification of steel “trapezoidal shapes” from Canada
Issued February 2, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G86622 (February 2, 2001)
Tariff classification
HTS codes: 8504.90.9540
Headings: 8504
Product description
ABB Canada Incorporated purchases grain-oriented steel from Japan. ABB Canada Incorporated subsequently cuts the steel into various “trapezoidal shapes”. These “trapezoidal shapes” of steel are then imported into the United States. After importation, the “trapezoidal shapes” are shipped to their sister company in the United States, where they are assembled together to produce transformer cores.
CBP rationale
The applicable subheading for the transformer core steel shapes is 8504.90.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical transformers, static converters and inductors; parts thereof: Parts: Other: Other: Other parts: Of transformers.
Full text
NY G86622 February 2, 2001 CLA-2-85:RR:NC:MM:109 G86622 CATEGORY: Classification TARIFF NO.: 8504.90.9540 Ms. Raylene Van Vliet Senior International Trade Consultant ASL Consultants 7900, Boul Taschereau Bureau A-112 Brossard, QC J4X 1C2 RE: The tariff classification of steel “trapezoidal shapes” from Canada Dear Ms. Van Vliet: In your letter dated January 16, 2001, you requested a tariff classification ruling on behalf of ABB Canada Incorporated in Varennes, Quebec. ABB Canada Incorporated purchases grain-oriented steel from Japan. ABB Canada Incorporated subsequently cuts the steel into various “trapezoidal shapes”. These “trapezoidal shapes” of steel are then imported into the United States. After importation, the “trapezoidal shapes” are shipped to their sister company in the United States, where they are assembled together to produce transformer cores. The applicable subheading for the transformer core steel shapes is 8504.90.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical transformers, static converters and inductors; parts thereof: Parts: Other: Other: Other parts: Of transformers.” The general rate of duty will be 2.4 percent ad valorem. This ruling is being issued under the provisions of Part 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 National Import Specialist Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification and country of origin of rectangle cut for a transformer from Mexico
The tariff classification and country of origin of trapezoidal cut for a transformer from Mexico
The tariff classification of electrical steel cut into rectangular shapes from Poland
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Current Transformer Cores from Canada; Article 509
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