The tariff classification of steel sheet from Vietnam

N320048 June 25, 2021 CLA-2-72:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7208.38.0015; 9903.80.01 Leslie Glick Butzel Long 1909 K Street NW, Suite 500 Washington, D.C. 20006 RE: The tariff classification of steel sheet from Vietnam Dear Mr. Glick: In your letter dated June 4, 2021, on behalf of your client, Greystone Commodities Steel Company, you requested a tariff classification ruling. The product under consideration is hot-rolled steel sheet meeting EN 10025-2, Grade S275 Jr + Ar. Imported in coil form, this sheeting is available in three sizes: 3.81 mm X 1410 mm, 4.24 mm X 1524 mm and 4.52 mm X 1524 mm. As this material is stated to have a yield point over 355 MPa, it appears to meet the high-strength steel requirements set forth in Chapter 72, Additional U.S. Note 1(a). The applicable subheading for the steel sheet will be 7208.38.0015, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated: Other, in coils, not further worked than hot-rolled: Of a thickness of 3 mm or more but less than 4.75 mm: High-strength steel. 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 the World Wide Web at https://hts.usitc.gov/current. On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheading 7208.38.0015, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheadings listed above. 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 April Cutuli at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division