The tariff classification of notched steel plates from China and Ukraine

N093743 March 2, 2010 CLA-2-73: OT: RR: NC: 1: 117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of notched steel plates from China and Ukraine Dear Ms. Cumins: In your letter dated February 4, 2010 you requested a tariff classification ruling on behalf of your client Thyssen Krupp Materials N.A. The items your client plans to import are described as nonalloy steel plates used in the construction of wind towers for turbine electric generators. The plates are further described as flat, four sided, arc shaped pieces of steel that are intended to be imported in several different sizes. Each plate will have been flame cut, beveled, shot blasted, primer painted and notched at time of importation. A photograph of the plate showing the notched area was included with your submission. The arc shaped plates are sized in a manner that matches the top of one plate to the size of the bottom of another plate so that after importation they can be joined together in a roll bending operation to form a section of a conical steel wind tower. The final wind tower will consist of 25- 40 such conical sections or cones depending on the intended height of the tower. The purposes of the notching at the midpoint of the top and bottom sides of each plate are stated to be to help in the proper alignment of the steel plates when they are shaped into cones and to help in the alignment of the cones with each other when they are welded together to form a wind tower. The applicable subheading for the notched nonalloy steel plates will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel: Other, Other, Other, Other, Other. The rate of duty will be free. Duty rates are provided for your convenience and 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division