HQ 086727: Carbon steel circles

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 086727

                                       April 10, 1990


            CLA-2:CO:R:C:G   086727 JAS

            CATEGORY:   Classification

            TARIFF NO.: 609.14, TSUS

            District Director of Customs
            555 Battery Street
            P.O. Box 2450
            San Francisco, California 94126

            RE:  Carbon steel circles

            Dear Sir:

                 This is our decision on Application for Further Review of
            Protest No. 2809-8-000110, dated January 14, 1988.  The
            merchandise in issue, carbon steel circles from Brazil, was the
            subject of consumption entry 607-0103715-6, dated September 4,
            1987, and liquidated November 27, 1987.

            FACTS:

                 The merchandise is described on the Customs Form 6445A as
            cold rolled dry commercial quality light matte finish SAE-1008
            steel discs for drums.  They measure 641.3 mm. in diameter and
            1.09 mm. in thickness.

            ISSUE:

                 Whether the merchandise is classifiable as plates, sheets,
            and strip of iron or steel, in item 609.14, TSUS, as claimed,
            or as other articles of iron or steel, in item 657.25, TSUS, as
            liquidated.

            LAW AND ANALYSIS:

                 The classification issue raised was the subject of I.A.
            68/87, initiated by the New Orleans district in a memorandum,
            dated September 1, 1987.  This I.A. was referenced by
            protestant on the Customs Form 19.















                                      - 2 -

                 Because our response to I.A. 68/87 was not issued until
            March 14, 1989 (081822), the decision against which the instant
            protest was filed involve[d] questions of law or fact which had
            not (at that time) been ruled upon by the Commissioner of
            Customs, or his designee, or the Customs courts.  Accordingly,
            further review was properly accorded in this case under section
            174.24, Customs Regulations.

                 The classification issue here was addressed and resolved
            in I.A. 68/87.  The principles of that decision are hereby
            incorporated by reference in this decision.  A copy of decision
            081822 is enclosed.

            HOLDING:

                 The merchandise is not classifiable under item 657.25,
            TSUS.  It is classifiable under the provision for plates,
            sheets, and strip, all the foregoing of iron or steel, cut,
            pressed, or stamped to nonrectangular shape, in item 609.14,
            TSUS.

                 The protest should be denied.  A copy of this decision,
            and decision 081822, should be attached to the Form 19, Notice
            of Action, which should be mailed to protestant.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division

            Enclosure