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NY J85337

July 15, 2003

CLA-2-73: RR: NC:1:117 J85337


TARIFF NO.: 7326.90.8587

Mr. Timothy Shepherd
Nissin Customs Service, Inc.
101 Mark Street, Suite G
Wood Dale, Illinois 60191

RE: The tariff classification of “Absorshield” noise absorption sheet from Japan.

Dear Mr. Shepherd:

In your letter dated May 29, 2003 on behalf of Hitachi Metals America, you requested a tariff classification ruling. A representative sample of the product to be imported was submitted with your request.

The product to be imported, known as “Absorshield”, is a thin, flexible absorbing material designed to eliminate broadband noise by virtue of its magnetic absorption properties. “Absorshield” is comprised of a mix of metal and rubber. The metal portion meets the definition of steel in HTS Chapter 72 Note 1. (d), “Ferrous materialswhichare usefully malleable and which contain by weight 2 percent or less of carbon.” The metal portion also meets the definition for other alloy steel in HTS Chapter 72 Note 1. (f) by virtue of the copper, niobium, silicon and boron content. This alloy steel is known as “Finemet” and can be produced in one of two forms, either as a powder (in this case) or in ribbon form. The powder form of “Finemet’ is produced by a “water-jet atomization method”. A crucible is positioned just above a high-pressure water jet nozzle. The molten alloy steel is ejected from a nozzle attached to the bottom of the crucible. As the molten steel is ejected, a stream of high-pressure water hits the drops of molten steel which causes small droplets or powder to be formed. The droplets of molten steel are rapidly quenched, producing an amorphous or non-crystalline form of the steel powder. The powder is gathered, dried and heat-treated to reduce the amorphous phase of the powder to a “nano-crystalline” form. The powder is then mixed with rubber that is clay-like in consistency. The mixture is then either hot-rolled or hot pressed. The hot-rolling is done in a temperature range that is much lower than the temperature range used in the hot-rolling of steel because the intent of the rolling operation is to complete the vulcanization process of the rubber so that the material can be formed into sheets. The standard size of the sheets is 295 mm x 210 mm with different ranges of thickness.

The “Absorshield” will be imported in three types, the “K Series”, “KS Series” and “KSK Series”. The “K Series” is the sheet form of alloy steel and rubber, the absorption layer, produced as described above and imported in thicknesses ranging from 0.1 mm to 1.0 mm. The purpose of this sheet is strictly for (electromagnetic) noise absorption. The “KS Series”, consisting of one layer of the alloy steel and rubber sheet absorption layer combined with a shielding layer of “Finemet” in ribbon form, ranges from 0.2 mm to 4.0 mm in thickness. The purpose of this sheet is for electromagnetic noise absorption and deflection. The “KSK Series”, consisting of a sandwich of an absorption layer on either side of a “Finemet” shielding layer, ranges from 0.3 mm to 5.0 mm in thickness. The purpose of this sheet is for electromagnetic noise absorption, deflection and opposite side absorption.

The applicable subheading for the three types of ”Absorshield” will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.

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 Paula Ilardi at 646-733-3020.


Robert B. Swierupski

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