The tariff classification of Flexible, Tailor Rolled Steel Blanks from Germany

NY R01714 April 14, 2005 CLA-2-87:RR:NC:MM:101 R01714 CATEGORY: Classification TARIFF NO.: 8708.29.5010 Mr. Shane Martin Benteler Automotive Corp. 1780 Pond Run Auburn Hills, MI 48326 RE: The tariff classification of Flexible, Tailor Rolled Steel Blanks from Germany Dear Mr. Martin: In your letter dated March 29, 2005 you requested a tariff classification ruling. You submitted literature and a technical drawing of Flexible, Tailor Rolled Steel Blanks. You state in your narrative that the process by which these blanks are formed is highly specialized, and is not currently available in the United States. This process is characterized by its “coil to coil” rolling process. As the coil passes through a roller gap, a computerized control system adapts the roller to create variable thickness throughout an individual steel blank. This process allows for variable thickness throughout the blank, facilitating added reinforcement in necessary areas. Thickness varies at different parts of the blank, ranging from 1.0mm to 1.9mm thick. Length of the blank is roughly 1183mm (46.6”), and its weight is approximately 10.4 lbs. The customized blank being imported will be hot stamped into a finished good, a structural pillar for the Chrysler PM-49 program. Upon completion of the value added stamping in the US the finished goods will be shipped to the Chrysler plant for use in automobile production. The applicable subheading for the Flexible, Tailor Rolled Steel Blanks will be 8708.29.5010 , Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Parts and accessories of bodies (including cabs): Other: Other…Stampings. The rate of duty will be 2.5% 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division