HQ 951226: Protest No. 0401-91-100619; Electrolytic Tinplate; Laminated; Lacquered; Coated; Clad; Strips; Steel; Iron; 7212.40.10

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 951226

                          June 3, 1992

CLA-2  CO:R:C:M  951226  CMS

CATEGORY: Classification

TARIFF NO.: 7326.90.10

District Director of Customs
Thomas P. O'Neill, Jr. Federal Bldg.
10 Causeway Street, Room 221
Boston, MA 02222-1052

RE: Protest No. 0401-91-100619; Electrolytic Tinplate; Laminated;
    Lacquered; Coated; Clad; Strips; Steel; Iron; 7212.40.10

Dear District Director:

     The following is our decision regarding the Protest and
Request for Further Review No. 0401-91-100619, dated September
19, 1991.  The protest was filed against your liquidation of the
entry of certain products which were classified in subheading
7212.40.10, Harmonized Tariff Schedule of the United States
(HTSUS). 

FACTS:

     The merchandise consists of certain electrolytic tinplate
strip which is plastic foil laminated on one side.  Some of the
strip is lacquered on the side that is not laminated. 

ISSUE:

     Is the merchandise classified in Heading 7212, HTSUS, as
flat rolled products of iron or nonalloy steel, clad, plated or
coated, or in Heading 7326, HTSUS, as other articles of iron or
steel?

LAW AND ANALYSIS:

     The HTSUS provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's).  GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".

                               -2-

     Heading 7212 in part describes flat-rolled products of iron
or steel, "clad, plated or coated" (emphasis added).  The
Harmonized Commodity Description and Coding System Explanatory
Notes to Heading 7212, pp. 999-1000, provide guidance on the
scope of Heading 7212.  The Explanatory Notes, p. 1000, state
that Heading 7212 covers the same type of product described by
Heading 7210 except for the width of the product.  The
Explanatory Notes to Heading 7210, p. 997, provide that:

       For the purposes of this heading, the expression "clad,
     plated or coated" applies to the products which were
     subjected to one of the treatments described in Part (C)(2),
     Items (d)(iv), (d)(v) and (e) of the General Explanatory
     Note of this Chapter.

     The General Explanatory Note to Chapter 72, Part (C)(2),
Items (d)(iv), (d)(v) and (e), p. 982, describes cladding,
plating and coating processes.   The plastic foil laminating of
the tinplate under consideration does not result in the steel
tinplate being "clad, plated or coated" as described by the
General Explanatory Note to Chapter 72, Part (C)(2).  The
products under consideration have undergone several Customs
laboratory analyses.  The merchandise under consideration is not
described by Heading 7212.

     The only heading which describes the merchandise is Heading
7326, where it is described as "Other articles of iron or steel:
...Other: Of tinplate".  The merchandise is classified in
subheading 7326.90.10, HTSUS.

HOLDING:

     The merchandise is described as "Other articles of iron or
steel: ...Other: Of tinplate", and is classified in subheading
7326.90.10, HTSUS.  The protest should be granted.  A copy of
this decision should be attached to the Customs Form 19 and
provided to the protestant as part of the notice of action on the
protest.

                              Sincerely, 





                              John Durant, Director
                              Commercial Rulings Division