The applicability of subheading 9802.00.60 to certain basicsteel mill products.

NY 857963 DEC 12 1990 CLA-2-72:S:N:N1:117 857963 CATEGORY: Classification TARIFF NO.: 9802.00.60 Mr. Matthew Chang C. Itoh & Co. (America) Inc. 335 Madison Avenue New York, N.Y. 10017 RE: The applicability of subheading 9802.00.60 to certain basic steel mill products. Dear Mr. Chang: In your letter dated November 9, 1990 you requested a tariff classification ruling. Hot-rolled nonalloy steel coils of U.S. origin will be exported to Greece for processing and subsequently returned to the U.S. for further processing. Subheading 9802.00.60, HTS, provides that any article of metal (as defined in U.S. note 3(d) of this subchapter) manufactured in the United States or subjected to a process of manufacture in the United States, if exported for further processing, and if the exported article as processed outside the United States, or the article which results from the processing outside the United States, is returned to the United States for further processing may be entered with duty upon the value of such processing outside the United States upon compliance with Customs Regulations. To meet the requirements of "further processing" some operation must be applied to the metal that will change its shape or form or impart new and different characteristics, which become an integral part of the metal itself. Upon their arrival in Greece, the American-made coils will be subjected to the following operations: uncoiling, pickling, side-trimming, oiling, descaling, coil end-cutting, cold- reducing, electro-cleaning, tempering, annealing, tin plating, oiling ( a second time), shearing (in some cases), recoiling (in other cases) and packing. This tin plated steel, with thicknesses varying from .007 inches to .0142 inches and widths ranging from 20 inches to 50 inches, will be reimported into the U.S. to undergo further processing such as unpacking, uncoiling, slitting, shearing, and forming. In this respect, the operations performed in Greece and in the U.S. appear to satisfy both the foreign and domestic segments under subheading 9802.00.60. Accordingly, the merchandise may be entered under subheading 9802.00.60 with duty on the cost or value of the processing abroad upon compliance with the applicable regulations. The applicable subheading for the tin plated steel with a width of 24 inches or more will be 7210.12.00, Harmonized Tariff Schedule of the United States (HTS), which provides for flat rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated, or coated, plated or coated with tin, of a thickness of less than 0.5 mm. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for tin plated steel with a width of less than 24 inches will be 7212.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for flat rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated, or coated, plated or coated with tin. The rate of duty will be 3.5 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