United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY K81125 - NY K81169 > NY K81161

Previous Ruling Next Ruling
NY K81161

December 5, 2003
CLA-2-84:RR:NC:1:104 K81161


TARIFF NO.: 8418.99.8060; 7209.27.0000

Mr. Lawrence M. Friedman
Barnes, Richardson & Colburn
303 East Wacker Drive, Suite 1100
Chicago, IL 60601

RE: The tariff classification of unfinished chest type freezer lids from an undetermined country.

Dear Mr. Friedman:

In your letter dated November 13, 2003 on behalf of Electrolux Home Products of Martinez, Georgia you requested a tariff classification ruling.

Your request concerns unfinished compact chest freezer lids to be imported in various states of manufacture. While specific part numbers are referred to you indicate that these are exemplars of generally similar articles. You have provided drawings and have indicated the ASTM specification, dimensions, tolerance, hardness, etc. The conditions of manufacture as imported are as follows:

(A) cut-to-shape - this product is cold-rolled flat-rolled nonalloy steel sheet measuring 26 inches in width, 0.023 to 0.026 inch in thickness and either 31.5, 39.5 or 45.5 inches in length. These rectangles of cold rolled steel are made to ASTM Specification A 366 which is the Standard Specification for Steel, Sheet, Carbon, Cold-Rolled, Commercial Quality.

(B) bent - the item is identical to the material in “A” except that the length is different and all four sides have two 90 degree bends.

(C) cut-to-shape and pierced - also identical to the material in “A”, the steel is cut to shape with two 90 degree bends along all four sides and all necessary piercing done.

(D) bent with welding -the steel, similar in composition to the material discussed above, is cut to size, with two 90 degree bends along all four sides but still requires piercing in the U.S. The corners are welded prior to importation.

(E) bent without welding - the part will be cut to size, with two 90 degree bends along all four sides but still requires piercing. The corners are welded after importation.

You essentially argue that in all cases, the imported items are suitable for use solely for household freezer lids produced by Electrolux. This is made clear by the material requirements, dimensions, finish and product characteristics and the bending, piercing or welding described above. You have cited HQ ruling 555377 of October 16, 1989 and NY ruling H87913 in support of your position.

We agree with your proposed classification except for condition (A). As imported, the rectangles of cold rolled carbon steel are not recognizable as a part of a freezer. Unlike the steel items at issue here, the five spacers in the NY ruling were finished products and not basic shapes and forms of steel. The HQ ruling, as it would apply to item A, indicates that mere cutting to length and/or width does not render an article suitable for a particular use.

The applicable subheading for the steel in conditions (B) through (E) will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of refrigerators, freezers and other refrigerating or freezing equipment, electric or other: other: other. The general rate of duty will be free.

The applicable subheading for the steel in condition (A) will be 7209.27.0000, HTS, which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, cold-rolled (cold reduced), not clad, plated or coated, not in coils, not further worked than cold-rolled (cold reduced), of a thickness of 0.5 mm or more but not exceeding 1 mm. The general rate of duty will be 0.5 percent ad valorem.

On March 5, 2002, President Bush proclaimed additional tariffs and quotas on a number of steel mill products for a period of three years. Products classified under HTS subheading 7209.27.0000, unless specifically excluded, are subject to additional duties. See subheadings 9903.72.85 through 9903.73.04, copy attached. Based upon the description of the merchandise provided in your request, the applicable Chapter 99 subheading is 9903.73.03 which currently carries an additional 24 percent ad valorem tariff. At the time of importation, you must report this Chapter 99 number in addition to the Chapter 72 number listed above.

The Proclamation is subject to periodic amendment of the exclusions, and the additional tariffs are reduced in the second and third years of the program, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamation.

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 Robert Losche at 646-733-3011.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: