The tariff classification and country of origin of embossed stainless steel foil.
Issued December 8, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7220.90.0015
Headings: 7220
Product description
The item in question is embossed stainless steel foil. Manufactured in Italy, foil measuring from .007”-.008” in thickness is sent to Germany for embossing. Here, the foil is pulled between two rollers and is deformed resulting in a stucco embossment pattern. Imported to the United States in roll form, the embossed foil measures 400 mm in width and .17 mm in thickness. The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. With respect to the subject stainless steel foil, merely embossing the foil does not result in a new product having a distinctive name, character or use. Therefore, the good remains a product of Italy.
CBP rationale
The applicable subheading for the embossed stainless steel foil will be 7220.90.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flat-rolled products of stainless steel, of a width of less than 600 mm, other, containing more than 0.
Full text
N193199 December 8, 2011 CLA-2-72:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7220.90.0015 Mr. Joseph Shen Port Brokers, Inc. 152-60 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification and country of origin of embossed stainless steel foil. Dear Mr. Shen: In your letter dated November 16, 2011, on behalf of your client Culimeta-Saveguard, LLC, you requested a tariff classification ruling. The item in question is embossed stainless steel foil. Manufactured in Italy, foil measuring from .007”-.008” in thickness is sent to Germany for embossing. Here, the foil is pulled between two rollers and is deformed resulting in a stucco embossment pattern. Imported to the United States in roll form, the embossed foil measures 400 mm in width and .17 mm in thickness. The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. With respect to the subject stainless steel foil, merely embossing the foil does not result in a new product having a distinctive name, character or use. Therefore, the good remains a product of Italy. The applicable subheading for the embossed stainless steel foil will be 7220.90.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flat-rolled products of stainless steel, of a width of less than 600 mm, other, containing more than 0.5 percent but less than 24 percent by weight of nickel, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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