N262711 N2 Ruling Active

The tariff classification of tinplate from Japan

Issued April 10, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7212.40.1000, 7212.10.0000

Headings: 7212

Product description

The product under consideration is tinplate, carbon steel sheet that is electrolytically coated with tin. Imported in coils, the sheet has a thickness of .27 mm and a width ranging from 177.8 mm to 232.05 mm. The sheet will be laminated on one side with polypropylene (PP) or polyethylene terephthalate (PET) and coated with lacquer on the other side. However, you indicate that some tinplate will just be laminated on both sides.

CBP rationale

The applicable subheading for the tinplate that has been laminated and coated with lacquer will be 7212.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated, painted, varnished or coated with plastics, of a width of less than 300 mm. The applicable subheading for the tinplate that has been laminated and not coated with lacquer will be 7212.10.0000, HTSUS, which provides for flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated, plated or coated with tin.

Full text

N262711 April 10, 2015 CLA-2-72:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7212.40.1000; 7212.10.0000 Ms. Ellen A. DiLapi Sumitomo Corporation of America 1979 Marcus Avenue, Suite 220 Lake Success, NY 11042 RE: The tariff classification of tinplate from Japan Dear Ms. Dilapi: In your letter dated March 16, 2015 you requested a tariff classification ruling. The product under consideration is tinplate, carbon steel sheet that is electrolytically coated with tin. Imported in coils, the sheet has a thickness of .27 mm and a width ranging from 177.8 mm to 232.05 mm. The sheet will be laminated on one side with polypropylene (PP) or polyethylene terephthalate (PET) and coated with lacquer on the other side. However, you indicate that some tinplate will just be laminated on both sides. The applicable subheading for the tinplate that has been laminated and coated with lacquer will be 7212.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated, painted, varnished or coated with plastics, of a width of less than 300 mm. The rate of duty will be free. The applicable subheading for the tinplate that has been laminated and not coated with lacquer will be 7212.10.0000, HTSUS, which provides for flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated, plated or coated with tin. 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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