The tariff classification of steel grouser bars from Brazil.

NY H89317 March 28, 2002 CLA-2-72:RR:NC:1:117 H89317 CATEGORY: Classification TARIFF NO.: 7228.30.8050 Mr. Bernie Nerlich 4N Corporation P.O. Box 215 Franklin, PA 16323 RE: The tariff classification of steel grouser bars from Brazil. Dear Mr. Nerlich: In your letter dated March 8, 2002, you requested a tariff classification ruling. The products to be imported are hot-rolled heat-treated alloy steel grouser bars containing 0.003 percent of more of boron. The grouser bars have a cross section in the shape of a convex polygon and meet the Chapter 72 Note 1. (m) definition for other bars and rods. These bars will be imported in material lengths ranging from 98 inches to 122 inches and will be cut to length after importation. You ask whether heat-treating is a process that advances the grouser bars beyond the stage of a basic mill product classifiable in Chapter 72. Part (IV)(C)(2) of the General Explanatory Notes to Chapter 72 state that finished products of this chapter may be subjected to further finishing treatments to improve the properties or appearance of the metal, protect it against rusting, etc. The EN’s further state that “Except as otherwise provided in the text of certain headings, such treatments do not affect the heading in which the goods are classified. They include: (a) Annealing, hardening, tempering, case-hardening, nitriding and similar heat treatments to improve the properties of the metal.” The applicable subheading for the hot-rolled alloy steel grouser bars will be 7228.30.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other bars and rods of other alloy steel, other bars and rods, not further worked than hot-rolled, hot-drawn or extruded, other, other. The rate of duty will be 1.2 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division