U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
7326.90.90
$357.7M monthly imports
Compare All →
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of vibration damping steel sheetfrom Japan.
NY 857665 NOV 15 1990 CLA-2-73:S:N:N1:117 857665 CATEGORY: Classification TARIFF NO.: 7326.90.90 Ms. Debbie Rodriguez Inter-Maritime Forwarding Co. Inc. 156 William Street New York, N.Y. 10038 RE: The tariff classification of vibration damping steel sheet from Japan. Dear Ms Rodriguez: In your letter dated October 30, 1990 on behalf of Marubeni America Corporation, you requested a tariff classification ruling. Descriptive literature was submitted with your ruling request. The vibration damping steel is a composite steel sheet consisting of two sheets of steel with a resin core (viscoelastic material) sandwiched between the steel sheets. Although various types of steel can be used in this composite sheeting, the vibration damping steel you plan to import will be composed of either cold rolled steel sheet or electrogalvanized steel sheet. This sheeting, which will be imported in coil form, is used in the manufacture of automobile parts, industrial and consumer equipment and building materials. The applicable subheading for the vibration damping steel sheet will be 7326.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other. The rate of duty will be 5.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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. Sincerely, Jean F. Maguire Area Director New York Seaport
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.