The tariff classification of electrical steel cut into rectangular shapes from Poland

NY R03759 May 2, 2006 CLA-2-85:RR:NC:MM:109 R03759 CATEGORY: Classification TARIFF NO.: 8504.90.9540 Mr. Lowell G. DeFrance Manager Ted L Rausch Co. 2300 Higgins St. 310 Elk Grove Village, IL 60007 RE: The tariff classification of electrical steel cut into rectangular shapes from Poland Dear Mr. DeFrance: In your letter dated April 18, 2006 you requested a tariff classification ruling, on behalf of your client Lakeview Metals, Inc. The merchandise subject to this ruling is electrical steel cut, from steel coils, into rectangular shapes. The electrical steel is cut from steel coils into rectangular shapes in Poland and imported into the United States. In Poland, the coils are rolled out flat and the edges of the coils are slit because the edges of the coils are rough to round and they require to be slit to ensure that the edges are flat. After slitting and flattening they will be cut to shape. The shape will be a size specific to the schematic provided by the end user. They are then stacked and clamped, readying the rectangular shapes for use as transformer cores in step-up power converters, step-down power converters, or uninterruptible power supplies. The applicable subheading for the electrical steel cut into rectangular shapes will be 8504.90.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors; parts thereof: Parts: Other: Other: Other parts: Of transformers.” The rate of duty will be 2.4 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 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division