In preparing this response, full consideration was given to the further information you provided to this office by telephone on December 20, 1995. These steel pieces, which will be incorporated into cores for electrical transformers, are made in Canada from alloyed, grain oriented, electrical steel from the United Kingdom imported into Canada in coils. In Canada, the steel is uncoiled and the individual pieces cut to specific sizes and shapes as required by the transformer manufacturer. These pieces, referred to in the trade as legs and yokes, are ready for assembly, without further fabrication. You state that after importation into the United States, several thousand of these steel pieces are stacked and clamped into an E-shape, and the legs of the E are then encased in copper windings to complete the transformer.
Electricity is passed through the copper to magnetize the core.
The processing in Canada results in individual steel pieces that are straight lengths of a thickness less than 4.75 mm with a width measuring at least 10 times the thickness. Upon importation into the United States, the individual steel pieces remain flat-rolled products of heading 7226 and an authorized change in tariff classification does not occur.