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Modification of NY N301037; Classification of steel doctor blades in coils from Italy
U.S. Customs and Border Protection HQ H303128 June 12, 2020 OT:RR:CTF:CPMM: H303128 RRB CATEGORY: Classification TARIFF NO.: 7209.90.0000; 7211.90.0000; 7219.90.0060; 7220.90.0060 Mr. Joseph W. Rohe Fox Rothschild LLP 2 W. Washington Street, Suite 1100 Greenville, SC 29601 Re: Modification of NY N301037; Classification of steel doctor blades in coils from Italy Dear Mr. Rohe: This is in response to your letter, dated February 21, 2019, in which you request reconsideration of New York Ruling Letter (“NY”) N301037 (“reconsideration request”), issued to you on November 7, 2018 by U.S. Customs and Border Protection (“CBP”), involving the classification of steel doctor blades in coils under the Harmonized Tariff Schedule of the United States (“HTSUS”). You submitted the reconsideration request on behalf of your client, Precision Flexo & Gravure, LLC (“Precision”). At issue in NY N301037 were six different types of steel doctor blades imported in coils: 1) PS1 coils in widths of 600 mm or more; 2) PS1 coils in widths of less than 600 mm; 3) PS2, PS3, and PS4 coils in widths of 600 mm or more; 4) PS2, PS3, and PS4 coils in widths of less than 600 mm; 5) PS INOX coils in widths of 600 mm or more; and 6) PS INOX coils in widths of less than 600 mm. In your reconsideration request, you submitted additional information about certain products described in NY N301037. After reviewing the submitted information, we believe that NY N301037 is partially in error. For the reasons set forth below, we hereby modify NY N301037 with respect to the classification PS1 coils and PS INOX coils. Pursuant to 19 U.S.C. § 1625(c)(1), a notice was published in the Customs Bulletin, Volume 54, No. 12 on April 1, 2020, proposing to modify NY N301037, and any treatment accorded to substantially similar transactions. One comment was received in response to this notice, which we will address below. FACTS: The steel doctor blades in coils at issue were described as follows in NY N301037: The products under consideration are described as steel doctor blades intended to be used as parts for printing presses. The steel is imported in various chemistries and dimensions. It is stated to be cold-rolled in Sweden and shipped to Italy where the edges are ground. The final product has a ceramic coating and is shipped from Italy to the U.S. In accordance with the definitions of steel in Section XV, Harmonized Tariff Schedule of the United States (HTSUS), the chemistries are described as PS1 which is a nonalloy steel, PS2 and PS4 which are tool steel, PS3 which is an other alloy steel and PS INOX grade which is a stainless steel. Although stated to be imported custom made, the blades are flat-rolled steel in 200 meter coils that are imported without markings indicating at what length the doctor blades need to be cut for printing press use. In NY N301037, CBP classified the steel doctor blades in coils as follows: PS1 coils in widths of 600 mm or more in subheading 7210.90.9000, HTSUSA (Annotated), which provides for “Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Other: Other: Other.” PS1 coils in widths of less than 600 mm in subheading 7212.50.0000, HTSUSA, which provides for “Flat-rolled products or iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated: Otherwise plated or coated.” PS2, PS3, and PS4 coils in widths of 600 mm or more in subheading 7225.99.0090, HTSUSA, which provides for “Flat-rolled products of other alloy steel, of a width of 600 mm or more: Other: Other: Other.” PS2, PS3, and PS4 coils in widths of less than 600 mm in subheading 7226.99.0180, HTSUSA, which provides for “Flat-rolled products of other alloy steel, of a width of less than 600 mm: Other: Other: Other.” PS INOX coils in widths of 600 mm or more in subheading 7219.90.00, HTSUS, which provides for “Flat-rolled products of stainless steel, of a width of 600 mm or more: Other.” PS INOX coils in widths of less than 600 mm in subheading 7220.90.00, HTSUS, which provides for “Flat-rolled products of stainless steel, of a width of less than 600 mm: Other.” However, commodity information sheets submitted with your reconsideration request show that only doctor blade material known as “Extra” and “Eco 1-6,” which is comprised of a PS4 base material, has a ceramic coating and that the PS INOX blade material contains less than 15 percent by weight of chromium. ISSUE: Whether steel doctor blades imported in coils that are not pre-marked for cutting at the time of importation are classified in headings of chapter 72, HTSUS, as iron and steel, or in heading 8443, HTSUS, as “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machine, whether or not combined; parts and accessories thereof.” LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The 2019 HTSUS provisions under consideration are as follows: 7209 Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated: 7210 Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: 7211 Flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, not clad, plated or coated: 7212 Flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated: 7219 Flat-rolled products of stainless steel, of a width of 600 mm or more: 7220 Flat-rolled products of stainless steel, of a width of less than 600 mm: 7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more: 7226 Flat-rolled products of other alloy steel, of a width of less than 600 mm: 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machine, whether or not combined; parts and accessories thereof: * * * Section XV, note 1(f) states the following regarding base metals and articles of base metals: This section does not cover: * * * f) Articles of section XVI (machinery, mechanical appliances and electrical goods); Note 1(k) to chapter 72 states the following: In this chapter and, in the case of notes (d), (e), and (f) below throughout the tariff schedule, the following expressions have the meanings hereby assigned to them: * * * k) Flat-rolled products Rolled products of solid, rectangular (other than square) cross section, which do not conform to the definition at (ij) above, in the form of: - coils of successively superimposed layers, or - straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least 10 times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness. Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, checkers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings. * * * In understanding the language of the HTSUS, the Explanatory Notes (“
Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The 2019 HTSUS provisions under consideration are as follows:7209 Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated:7210 Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated:7211 Flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, not clad, plated or coated:7212 Flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated:7219 Flat-rolled products of stainless steel, of a width of 600 mm or more:7220 Flat-rolled products of stainless steel, of a width of less than 600 mm: 7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more:7226 Flat-rolled products of other alloy steel, of a width of less than 600 mm:8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machine, whether or not combined; parts and accessories thereof:* * *Section XV, note 1(f) states the following regarding base metals and articles of base metals:This section does not cover:* * *f) Articles of section XVI (machinery, mechanical appliances and electrical goods); Note 1(k) to chapter 72 states the following: In this chapter and, in the case of notes (d), (e), and (f) below throughout the tariff schedule, the following expressions have the meanings hereby assigned to them: