The tariff classification of steel plate from Canada.

NY 889790 September 21, 1993 CLA-2-73:S:N:N1:117 889790 CATEGORY: Classification TARIFF NO.: 7326.90.90 Mr. Gary Brunell A.N. Deringer, Inc. 30 West Service Road Champlain, N.Y. 12919-9703 RE: The tariff classification of steel plate from Canada. Dear Mr. Brunell: In your letter dated August 24, 1993 on behalf of Nova Steel, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The product to be imported is Grade 1015 carbon steel hot rolled plate. This plate measures 0.3125 inch in thickness and will be imported in various widths and lengths. The plate ranges from 2 inches in width and 8 inches in length to 20 inches in width and 93 15/16 inches in length. The plate is curved or formed into a shallow U shape along its width. After importation, the plate will be formed into a complete circle and the ends will be welded together to form a rim. The rim will be further processed by applying rubber to form a solid rubber tire to be used in the industrial tire field. In its imported condition, this curved steel plate has not reached the stage of manufacture where it could be considered an unfinished part. It does not have the essential character of the finished article/part. Nor can this plate be considered a "blank" because it doesn't have the approximate shape or outline of the finished article/part. The applicable subheading for the hot rolled curved steel plate 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. Goods classifiable under subheading 7326.90.90, HTS, which have originated in the territory of Canada, will be entitled to a 2.8 percent rate of duty under the United States-Canada Free-Trade Agreement upon compliance with all applicable regulations. 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