The tariff classification of Non-Rectangular Cross-Section product from Korea

N315017 October 23, 2020 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Ms. Mylene T. Tan HJ Lee Company, Inc. 14452 S. Avalon Blvd. Gardena, California 90248 RE: The tariff classification of Non-Rectangular Cross-Section product from Korea Dear Ms. Tan: In your letter dated October 5, 2020 you requested a tariff classification, on behalf of your client Dongkuk International Inc., for Non-Rectangular Cross-Section product. A description and pictures of the product were submitted for our review. The subject merchandise is identified as Non-Rectangular Cross-Section (NRCS) product and described as cut-to-length hot-rolled steel plate that will be used for ships, bridges, frames and wind turbines. The final form/shape of NRCS product will vary according to the customer’s needs and usages. You indicated in your letter that “NRCS product is different from ordinary cut-to-length steel plate in terms of its shape/form by having various thicknesses within a material.” The thickness differential is achieved during the hot-rolling process. The thickness of NRCS product ranges from 9.5 mm to 35 mm, the width ranges from 1,000 mm to 4,500 mm, and the maximum length is 26,000 mm. You stated that “In NRCS product there are 3 sub-categorized in terms of form/shape that include Differenced Thickness Plate, Step Plate and Tapered Plate.” In Differenced Thickness Plate the distance between the thicker and thinner part is shorter than 200 mm, in Step Plate the distance between the thicker and thinner part is longer than 600 mm, and in Tapered Plate the thickness of the product gradually increases (or decreases) along the length of the product. The subject merchandise is ready for use in its condition as imported. The applicable subheading for Non-Rectangular Cross-Section product will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division