The tariff classification of steel rule blanks from Korea or the United Kingdom

N300322 September 27, 2018 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. Russell A. Semmel, Esq. Neville Peterson LLP One Exchange Plaza 55 Broadway, Suite 2602 New York, NY 10006 RE: The tariff classification of steel rule blanks from Korea or the United Kingdom Dear Mr. Semmel: In your letter dated August 27, 2018, on behalf of your client National Steel Rule, Inc., you requested a tariff classification ruling. Samples of the steel rule blanks were submitted with your letter for our review. The merchandise under consideration is identified as certain steel rule blanks imported in material lengths, which are used exclusively in the manufacture of steel rule. You stated in your letter that “Steel rule is used primarily for die-cutting and performs the operations of cutting, creasing, and perforating, predominantly on corrugated paper (cardboard).” You indicated that steel rule is manufactured from crude steel and several processes are applied to the steel to make the steel rule blank. The processes include decarburization, skiving and hardening. You stated that “The product, in its condition as imported, is fit for no other use than the addition of a cutting edge and manufacture into steel rule.” The applicable subheading for the steel rule blanks will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 percent ad valorem. 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 https://hts.usitc.gov/current. 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 ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division