Vibration Damping Material; NY H84957 Revoked

HQ W967984 December 14, 2005 CLA–2 RR:CR:GC W967984 JAS CATEGORY: Classification TARIFF NO.: 7220 MR.H. YAMADA SUMITOMO CORPORATION OF AMERICA LOGISTICS AND INSURANCE DEPARTMENT 600 Third Avenue New York, NY 10016–2001 RE: Vibration Damping Material; NY H84957 Revoked DEAR MR.YAMADA: In NY H84957, which the Director, National Commodity Specialist Division, Bureau of Customs and Border Protection (CBP), New York, issued to you on August 30, 2001, a vibration damping polymer was found to be classifiable as other articles of iron or steel, in subheading 7326.90.8586, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103–182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of rulings on substantially identical merchandise was published on October 19, 2005, in the Customs Bulletin, Volume 39, Number 43. Two comments were received in response to this notice, both favoring the proposal but without elaboration. FACTS: The merchandise was described in NY H84957 as a laminate consisting of a stainless steel layer, a damping acrylic polymer layer and a silicone-free release polyester liner. It measures typically about 1/2 inch in width and is imported in coiled form. After importation, the material will be processed for application in hard disc drives where its purpose is to dampen hard disc suspension vibration during high speed rotation. The stainless steel layer predominates by weight over the acrylic polymer, but the polymer accounts for the major portion of the material cost. ISSUE: Whether the vibration damping material, processed as described, is a product of Chapter 72. LAW AND ANALYSIS: Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. Chapter 72, Note 1(k), HTSUS, defines Flat-rolled products, in part, as rolled products of solid rectangular (other than square) cross section, which do not conform to the definition [of Semifinished products at (ij) above] in the form of coils of successively superimposed layers. The vibration damping material meets these descriptions. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. Though not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Heading 7220, HTSUS, provides for flat-rolled products of stainless steel, of a width of less than 600 mm. Numerous subheadings within this heading delineate the product not further worked than hot-rolled and not further worked than cold-rolled (cold-reduced). These subheadings are further delineated by width and thickness and by percentage of alloy content. EN 73.26 indicates the heading covers all iron or steel articles other than those included in the preceding headings of Chapter 73, or covered by Note 1 to Section XV or included in Chapters 82 or 83 or more specifically covered elsewhere in the Nomenclature. In addition, General Explanatory Note (IV)(C) to Chapter 72 indicates that the finished products of that chapter may be subjected to further finishing treatments or converted into other articles. Included are surface treatments or other operations to improve the properties or appearance of the metal, protect it against rusting and corrosion, etc. Except as otherwise provided in the text of certain headings, such treatments do not affect the heading in which the goods are classified. Among these treatments or operations are lamination, at General Explanatory Note (IV)(C)(2)(g). The process of uniting a stainless steel layer with a damping acrylic polymer layer and a silicone free release polyester liner constitutes a lamination. It is apparent that this process is designed to improve the properties or appearance of the metal so as to dedicate it as a vibration damping material. This material, as described, is provided for in subheadings of heading 7220, HTSUS, as appropriate. By its terms, heading 7326 is eliminated from consideration. HOLDING: Under the authority of GRI 1, the vibration damping material, as described, is provided for in headings 7220, HTSUS. It is classifiable in subheadings of that heading, as appropriate. The column 1 rate of duty under all of these provisions is 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 the World Wide Web at www.usitc.gov/tata/hts. EFFECT ON OTHER RULINGS: NY H84957, dated August 30, 2001, is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial Rulings Division