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NY 809749

May 28, 1995

CLA-2-72:S:N:N3:117 809749


TARIFF NO.: 7225.40.30

Mr. Frank M. Murphy
Cortez Customhouse Brokerage Company
4950 West Dickman Road
Battle Creek, Michigan 49015

RE: The tariff classification of steel plate from Canada.

Dear Mr. Murphy:

In your letter dated April 21, 1995 on behalf of Holland Hitch Company, you requested a tariff classification ruling.

The products to be imported are described as slider plate blanks. The products, in their imported condition, are hot- rolled alloy (containing 0.6 percent or more of silicon) steel plates. The plates measure 7.93 mm in thickness, 946.15 mm in width and vary in length from 833.1 mm to 2387.6 mm. These plates are shipped in coil form from the Canadian producing mill to a processor who slits the coil to the required width and lengths. The cut plate is then imported into the United States. After importation, the plates are subjected to punching, forming, cutting and assembly operations and are ultimately used as fifth wheel slider plate assemblies.

It is your opinion that these slider plate blanks are dedicated and used as a major component in an automotive truck tractor fifth wheel assembly and are properly classified under HTS subheading 8708.99. You believe that these plates cannot be classified under HTS heading 7225 which contains the wording "not further worked than hot-rolled". You maintain that since the plates have been cut from steel coil by a processing company, they have been "further worked" after manufacture of the flat- rolled steel mill product.

The slider plate blanks meet the legal definition for flat- rolled products in Chapter 72 Note 1.(k). Flat-rolled products are defined as "Rolled products of solid rectangular (other than square) cross section...in the form of coils of successively superimposed layers, or straight lengths...." The Explanatory Notes to subheadings 7225.30 and 7225.40 refer to the Explanatory Note to subheadings 7208.11 to 7208.45, which cover flat-rolled products of iron or nonalloy steel "not further worked than hot- rolled". This subheading note states that "In addition to hot- rolling, the products of these subheadings may have been subjected to the following working or surface treatments...cutting into rectangular (including square) shape...."

The applicable tariff provision for the hot-rolled alloy steel plates will be 7225.40.30, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for flat- rolled products of other alloy steel, of a width of 600 mm or more, other, not further worked than hot-rolled, not in coils, of a thickness of 4.75 mm or more, other. The general rate of duty will be 3.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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