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NY C88515

June 26, 1998

CLA-2-73:RR:NC:1:117 C88515


TARIFF NO.: 7326.90.8585

Ms. Cheryl Ellsworth

Harris Ellsworth & Levin

The Watergate

2600 Virginia Avenue, Suite 1113

Washington, D.C. 20037-1905

RE: The tariff classification of curved steel plate from Mexico.

Dear Ms. Ellsworth:

In your letter dated May 28, 1998 on behalf of Trinity Industries, Inc., you requested a tariff classification ruling. A technical drawing and a photo of the product to be imported were submitted with your ruling request.

The products to be imported are described as preformed tank shells made from hot-rolled carbon manganese steel plate. You state that a representative tank shell would be cut from steel plate measuring 0.271 inch in thickness, 76.25 inches in width and 128.25 inches in length. Once the plate is cut to the required dimensions, it is mechanically preformed or slightly curved along its width on one side. The opposite side is not preformed. You state that the preforming is essential to the precise rolling of the tank shell and dedicates the imported product for a particular use, i.e., rolling into tank cylinders. After importation, the preformed plates are rolled from the edge opposite the preformed edge so that the joined edges are equally curved, forming a cylinder. The edges of the cylinder are then butt-welded. This cylinder will be joined to a second cylinder (not subject to this ruling request) to form a single tank body, and tank heads will be fitted and welded to each end of the tank body.

You suggest that these preformed or curved plates are classifiable in subheading 7216.61.0000, HTS, which provides for nonalloy steel angels, shapes and sections, not further worked than cold-formed or cold-finished, obtained from flat-rolled products. Alternatively, you suggest classification under HTS subheading 7326.90.8585, which provides for other articles of iron or steel, other, other, other, other, other.

Plates which are preformed or curved along their width on one side do not meet the Chapter 72 Note 1.(n) definition for angles, shapes and sections because they don't have "a uniform solid cross section along their whole length."

The applicable subheading for the preformed or curved steel plate will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The general rate of duty will be 3.5 percent ad valorem.

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

Please note that there are antidumping orders on certain cut-to-length carbon steel plate (case A 201-809), and among the products covered by these orders are "flat-rolled products of nonrectangular cross-section where such cross-section is achieved subsequent to the rolling process (i.e., products which have been worked after rolling)--for example, products which have been beveled or rounded at the edges." You may therefore wish to obtain a scope ruling from the Department of Commerce to verify whether the preformed or curved plates your client plans to import are or are not covered by these orders.

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 Paula Ilardi at 212-466-5476.


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