CLA-2 CO:R:C:G 084137 PR
Mr. Ben Deahl
Traffic & Insurance Division
Mitsubishi International Corporation
520 Madison Avenue
New York, New York 10022
RE: Lightweight Conveyor Belts/Sunline "A" Series
Dear Mr. Deahl:
This ruling is in response to your request of March 3, 1989,
your reference NYDTH-89-192, concerning the tariff status of
certain belting material.
FACTS:
The belts, which will be manufactured by Bando Chemical
Industries in Japan, will be imported in long lengths to be made
into finished belts after importation. Although some 20 samples
were submitted, they fall into three basic categories:
1. One group of samples, hereafter called group 1, consists
of one woven polyester fabric, or two such fabrics with an inner
layer of plastics which cannot be seen with the naked eye. The
samples in this group are AP/SL-4P, AP/SL-5P, AP/SL-8P, and
AP/SL-8PS.
2. A second group of samples consists of one or two layers
of woven polyester fabrics with a fabric on one surface and a
visible plastics layer on the other surface. Where there are two
layers of fabric, there is a distinct visible layer of plastics
between them. The samples in this group are AU/SL-3U(W), AU/SL-
4U(G), AU/SL-5U(G), AU/SL-6U(W), AU/SL-8U(G), AU/SL-10U(G),AU/SL-
4DU(W),AC/SL-4C(W), AC/SL-5C(G), AC/SL-8C(G), and AC/SL-8C(W)J.
3. The third group of samples (those remaining) consists of
one or two woven polyester fabrics that are completely embedded
or entirely coated or covered with plastics.
The belting may be ordered in lengths of from 0.8 to 100
meters; in any width up to 1.8 meters; and in any thickness from
0.5 to 2.6 millimeters.
LAW AND ANALYSIS:
Heading 5910 provides for transmission or conveyor belts or
belting, of textile material. However, Chapter 59 Note 6 limits
the application of that heading to belting which is at least 3
millimeters in thickness. Therefore, since none of the subject
merchandise meets that requirement, Heading 5910 is not
applicable.
Heading 5911 provides for textile products and articles for
technical uses. However, the Harmonized Commodity Description
and Coding System, Explanatory Notes, which is the official
interpretation of the HTSUSA at the international level (the 4
and 6 digit headings), states (at page 822) that textile fabrics
in the piece or cut to length, which "have the character" of
products of Heading 5910 are not classifiable in Heading 5911.
In addition, the Explanatory Notes for Heading 5910, at page 821,
state:
In accordance with Chapter Note 6, belting of a thickness
of less than 3 mm is excluded; this remains classified in
Chapters 50 to 55, as narrow woven fabrics (heading 58.06),
as braids (heading 58.08), etc.
This is persuasive that merchandise which is excluded from
Heading 5910 because it does not meet the 3 millimeter
requirement is not intended to be classifiable in Heading 5911.
In regard to the classification of the merchandise under
Heading 5903, which provides for textile fabrics, impregnated,
coated, covered, or laminated with plastics, Note 2 to Chapter
59, HTSUSA, states that Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per square
meter and whatever the nature of the plastic material
(compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye * * * for
the purpose of this provision, no account should be
taken of any resulting change of color;
* * *
(3) Products in which the textile fabric is either
completely embedded in plastics or entirely coated or
covered on both sides with such material, provided that
such coating or covering can be seen with the naked eye
with no account being taken of any resulting change of
color (chapter 39);
* * *
In accordance with Chapter 59 Note 2, the group 2 samples
are classifiable under Heading 5903. The samples in group 1 are
classifiable according to whether their width, at the time of
importation, is 30 centimeters or less, or exceeds 30 cm. This
is because Chapter 58 Note 5(a), HTSUSA, defines "narrow woven
fabrics" as, among other things, woven fabrics not exceeding 30
cm, with fast edges. Accordingly, if the group 1 belting is
imported in widths not exceeding 30 cm, it is classifiable under
Heading 5806, as narrow woven fabrics.
In Chapter 39, HTSUSA, where the group 3 samples are
classifiable, Heading 3926 provides for other articles of
plastics, and within that heading, Subheadings 3926.90.55 to
3926.90.60, HTSUSA, provide for belting and belts, for machinery.
However, the Explanatory Notes, at page 575, state that Heading
3926 includes "Transmission, conveyor or elevator belts, endless,
or cut to length and joined end to end, or fitted with
fasteners." Therefore, while textile reinforced belts of
plastics for machinery may be classifiable under Heading 3926,
belting of textile reinforced plastics (in material form) would
not be classifiable under that heading unless it could not be
classified in any of the preceding headings of Chapter 39.
In this instance, Heading 3921, HTSUSA, provides for other
plates, sheets, film, foil, and strip, and Subheadings 3921.90.11
through 3921.90.29 cover such forms of plastic combined with
textile materials.
HOLDING:
Belting represented by the samples in group 1, which exceed
30 cm in width, are classifiable in either Subheading
5407.60.2005, HTSUSA, if not over 170 grams per square meter,
with a textile category designation of 619, or in Subheading
5407.60.2015, HTSUSA, if over 170 grams per square meter, with a
textile category designation of 620. In either classification,
as a product of Japan, the duty rate is 17 percent ad valorem.
Belting represented by the samples in group 1 which do not
exceed 30 cm in width meet the definition for narrow fabrics and
are classifiable as such in Subheading 5806.32.2000, HTSUSA, with
duty, as a product of Japan, at the rate of 7 percent ad
valorem. Textile category designation 229 is applicable.
Belting represented by the samples comprising group 2 are
classifiable under Heading 5903, HTSUSA. The exact
classification of each style is dependent on the type of plastics
coating or covering and the relative weights of the constituent
materials. Without the complete construction specifications for
each of the styles, we are unable to determine their particular
tariff status.
Belting represented by the samples in group 3 are
classifiable under the provisions for noncellular plastic plates,
sheets, film, foil and strip, combined with textile materials,
in Subheading 3921.90 HTSUSA. The exact provision applicable to
each style depends on the weight per square meter and the
relative weights of the constituent materials. Without this
information, we are unable to determine tariff status of each of
the belting styles in this group.
In the future, the Customs Service will not entertain
requests for rulings involving more than five articles or styles
of articles.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification) and
the textile restraint (quota/visa) categories, you should contact
your local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division