The tariff classification of a metal insert from Korea

N311313 May 14, 2020 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Bo Ram Kim Yooil Rubber Company, Ltd. 152 Jangansandan-ro Jangan-eup, Gijang-gun Busan, ASI|KR|KS012|PUSAN South Korea RE: The tariff classification of a metal insert from Korea Dear Mr. Kim: In your letter dated April 20, 2020, you requested a tariff classification ruling on metal inserts. Photographs, drawings and product specifications were provided for our review. In your letter you identified the product under consideration as a metal insert, item number STEX-0085. The subject insert will be comprised of cold-rolled steel strip. You stated that “Our company purchases cold-rolled steel and increases it lengthwise to shape it.” The manufacturing processes performed on the steel in Korea include rolling, cutting and stretching. The final steel insert will measure 0.5 mm in thickness by 33 mm in width and will be imported in rolls. After importation into the United States, the steel will be inserted into the middle of an extruded rubber product and mounted to a vehicle. The rubber product with the steel insert will be used to block dust, rain, etc. from the outdoors to the body of a vehicle. The applicable subheading for the metal insert, item number STEX-0085, 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 the 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