Nickel-clad steel plate is generally classified based on the essential character of the composite article, which typically means the base metal (steel) governs classification rather than the nickel cladding. Pure or alloy nickel flat products without a steel substrate are what fall under 68324. Importers of clad products should seek a binding ruling or consult a licensed customs broker, as the classification can be fact-specific.

While the SITC heading groups all flat forms together, the HTS schedule uses thickness to differentiate product forms at the tariff-line level. Generally, plate exceeds a defined thickness threshold (often 6 mm or more), sheet falls below that threshold, and foil is thinner still — but the exact boundaries are set by HTS chapter notes. Importers should confirm the applicable 10-digit line against the actual measured thickness of the product as imported.