The tariff classification of laser welded steel sheets from Korea

N085485 December 10, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Bill Kraus Page & Jones, Inc. 52 N. Jackson Street Post Office Box 2167 Mobile, Alabama 36652 RE: The tariff classification of laser welded steel sheets from Korea Dear Mr. Kraus: In your letter dated November 18, 2009, on behalf of Hysco America, you requested a tariff classification ruling on laser welded steel sheets. A photograph of the merchandise was submitted for our review. The imported articles are comprised of two rectangular sheets of steel welded together using a CO2 Fusion Laser Weld. The sheets measure approximately .7 inches and 1.6 inches in thickness. You indicated that after importation into the United States, the welded sheets will be placed into a press and stamped into door panels (front left, rear right, etc.) for automobiles. You suggested classification for the steel sheets that are welded together under heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705. The National Import Specialist that handles heading 8707, HTSUS, has stated that in their condition as imported, the steel sheets are not identifiable nor do they bear the shape of the finished items.  The Explanatory Notes to Section XVII state that in order for the items to be classified in Chapter 87 “they must be identifiable as being suitable for use solely or principally with…vehicles.”  However, the imported steel sheets do not possess any features that would place them in Chapter 87. Therefore, the subject steel sheets are classified under heading 7326, HTSUS, which provides for other articles of iron or steel. The National Import Specialist that handles parts and accessories for motor vehicles has also indicated that the Tailor Welded Blanks (TWBs) classified in New York Ruling R00323 dated May 7, 2004, have been further worked “to form the blanked shape of the design element of an automobile body panel”.  If a part is identifiable as being for a motor vehicle, then the part would be classified in Chapter 87. The Tailor Rolled Steel Blanks classified in New York Ruling R01714 dated April 14, 2005, were formed by a process that is highly specialized and is not currently available in the United States. The National Import Specialist that handles the merchandise has stated that the rolls of material used are compressed via a computer controlled machine to create variable thickness throughout the individual steel blanks.  The compression of the material to create the variable thickness has made the material viable for one type of product.  Therefore, the Tailor Rolled Steel Blanks cannot be used for any other purpose and are classified in Chapter 87. The applicable subheading for the laser welded steel sheets will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division