CLA-2 CO:R:C:G 084623 HP
5903.10.1000; 5903.10.2090; 5903.90.2500
Mr. William J. Marston
President
U.S. Carriage International, Inc.
11938 Waveland Avenue
Franklin Park, IL 60131
RE: Classification of conveyor belting items
Dear Mr. Marston:
This is in reply to your letter of April 11, 1989,
concerning the tariff classification of conveyor belting,
produced in the Netherlands, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Please
reference your importer Ammeraal, Inc.
FACTS:
The merchandise at issue consists of nine styles of open
link conveyor belting (bulk), described by you as follows.
You state that all samples are to be used as conveyor belts in
such applications as weighing belts at airports and treadmill
machines, except for type F1500, which is used as an accessory
to a belt system to increase friction between the drive
mechanism and the belt. All covering plastics are visible to
the naked eye.
NORMAL BELT
BELT IMPORTED THICKENESS FABRIC % OF COVER PERCENT
STYLE WIDTH(IN) (INCHES) MATERIAL WEIGHT MATERIAL OF WEIGHT
=================================================================
2LM029 78 0.079 2 Ply 23.7 Green 76.3,
Polyester PVC 1 side
coated
2MX038 78 0.118 2 ply 16.9 Grey PVC 83.1,
Polyester 1 side
coated
2MX146 78 0.098 2 ply 26.9 White 73.1,
Polyester PVC & PU 2 sides
coated,
chief
weight PU
2LM071 78 0.079 2 ply 23.7 Matt 76.3,
Polyester Black PVC 1 side
coated
2AM50- 72 0.098 2 ply 19.5 Black PVC 73.5,
72A22 Polyester 1 side
Cotton coated
1GM087 74 0.026 1 ply 37.0 White PU 63.0,
Polyester 1 side
coated
2M087 76 0.063 2 ply 43.5 White PU 56.5,
Polyester 1 side
coated
2AM093 78 0.059 2 ply 42.8 Yellow PU 57.2,
Polyester 2 sides
coated
F1500 77 0.067 1 ply 23.5 White PVC 76.5,
Cotton 1 side
coated
ISSUE:
What is the classification of the instant merchandise under
the HTSUSA?
LAW AND ANALYSIS:
Heading 5910, HTSUSA, provides for transmission or conveyor
belts or belting, of textile material, whether or not reinforced
with any material, including plastics. Heading 5903, HTSUSA,
provides for textile fabrics impregnated, coated, covered or
laminated with plastics. The General Rules of Interpretation
(GRI's) to the HTSUSA govern the classification of goods in the
tariff schedule. GRI 1 states, in pertinent part:
... classification shall be determined according to the terms
of the headings and any relative section or chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRI's, taken in
order.
Note 1(h) to Section XI, HTSUSA, generally excludes woven,
knitted or crocheted fabrics, impregnated, coated, covered or
laminated with plastics, of Chapter 39, from classification
within Section XI. Headings 5903 and 5910, however, expressly
provide for fabrics impregnated, coated, covered or laminated
with plastics.
Note 2 to Chapter 59, HTSUSA, provides, in pertinent part:
Heading 5903 applies to:
(a) Textile fabrics, coated, covered or laminated with
plastics, ... other than:
* * *
(3) Products in which the textile fabric is either
completely embedded in plastics or entirely
coated or covered on both sides with such material
... (Chapter 39); * * *.
Reading Chapter Note 2 and Section Note 1(h) together
serves to include articles which would otherwise be excluded
from consideration in Section XI. Therefore, where fabrics meet
the requirements of headings 5903 or 5910 (whose applicable
Chapter Note serves a similar purpose), they are not considered
coated fabrics of Chapter 39.
Belt Styles Over Three Millimeters In Width
Note 6 to Chapter 59, HTSUSA, states that:
Heading 5910 does not apply to:
(a) Transmission or conveyor belting, of textile material, of
a thickness of less than 3 mm [0.117 inches]; * * *
As Belt Style 2MX038 is the only sample with a thickness not
less than 3 mm, all other Belt Styles described above are
precluded from classification within heading 5910, HTSUSA.
All Other Belt Styles
Heading 5911, HTSUSA, provides for textile products and
articles for technical uses. The Explanatory Notes to the
HTSUSA constitute the official interpretation of the tariff at
the international level. The Explanatory Note to this heading
states 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 to heading 5910, 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 mm requirement is
not intended to be classifiable in heading 5911, HTSUSA.
Belt Styles Coated On One Side With Plastics
The Explanatory Notes to heading 5903, HTSUSA, state:
This heading covers textile fabrics which have been
impregnated, coated, covered or laminated with plastics (e.g.,
polyvinyl chloride).
Such products are classified here whatever their weight
per m2 and whatever the nature of the plastic component (compact
or cellular), provided:
* * *
(3) That the textile fabric is not completely embedded in, nor
coated or covered on both sides with, plastics.
In accordance with Chapter 59 Note 2, and the above-cited
Explanatory Note, the Belt Styles coated on one side are
classified under heading 5903.
Belt Styles Coated on Both Sides With Plastics
The Explanatory Notes to heading 5903, HTSUSA, supra, go on
to state that "[p]roducts not meeting the requirements of
subparagraph ... (3) above ..." are considered articles of
plastics, and usually fall in Chapter 39. As these Belt Styles
are coated on both sides with a visible application of
plastics, classification in Chapter 39 is appropriate.
Heading 3921, HTSUSA, provides for other plates, sheets,
film, foil and strip, of plastics. Heading 3926 provides for,
inter alia, other articles of plastics. GRI 3(a) provides, when
goods are, prima facie, classifiable in two or more headings,
that the "... heading which provides the most specific
description shall be preferred to headings providing a more
general description."
General Note 7 to the HTSUSA defines "headings" as
referring "to the article descriptions and tariff provisions
appearing in the schedule at the first hierarchical level...."
In addition, Explanatory Note 39.26(7) states that heading 3926
provides for "[t]ransmission, conveyor or elevator belts,
endless, or cut to length and joined end to end, or fitted with
fasteners." Emphasis added. This note refers only to completed
articles, not material lengths, the condition in which the
instant merchandise is being imported. In comparison, the
Explanatory Notes to heading 4010 (belts of rubber)
distinguishes between "belting in the length (for subsequent
cutting to length) as well as belts already cut to length
(whether or not joined end to end or fitted with fasteners)...."
As the articles described in heading 3921 more specifically
describe the instant merchandise than those articles referred to
in heading 3926, and as the language of the Explanatory Note to
heading 3926 operates to exclude merchandise being imported on
rolls to be cut to length, Belt Styles coated on both sides with
plastics are classifiable under heading 3921, HTSUSA.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows: Belt Style 2MX038 under subheading
5910.00.1000, HTSUSA, as transmission or conveyor belts or
belting, of textile material, whether or not reinforced with
metal or other material, of man-made fibers. The applicable
rate of duty is 8 percent ad valorem.
Belt Styles 2LM029, 2LM071, and 2AM5072A22 under
subheading 5903.10.2090, HTSUSA, as textile fabrics impregnated,
coated, covered or laminated with plastics, other than those of
heading 5902, with polyvinyl chloride, of man-made fibers,
other, over 70 percent by weight of rubber or plastics, other.
The applicable rate of duty is 4.2 percent ad valorem.
Belt Style F1500 under subheading 5903.10.1000, HTSUSA, as
textile fabrics impregnated, coated, covered or laminated with
plastics, other than those of heading 5902, with polyvinyl
chloride, of cotton. The applicable rate of duty is 5.3 percent
ad valorem.
Belt Styles 1GM087 and 2M087 under subheading
5903.90.2500, HTSUSA, textile category 229, as textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902, with polyurethane, of man-made
fibers, other, other. The applicable rate of duty is 8.5 percent
ad valorem.
Belt Style 2M146 under subheading 3921.13.1100, HTSUSA, as
other plates, sheets, film, foil and strip, of plastics,
cellular, of polyurethanes, combined with textile materials,
products with textile components in which man-made fibers
predominate by weight over any other single textile fiber, over
70 percent by weight of plastics. The applicable rate of duty
is 4.2 percent ad valorem.
Belt Style 2AM093 under subheading 3921.13.1500, HTSUSA,
textile category 229, as other plates, sheets, film, foil and
strip, of plastics, cellular, of polyurethanes, combined with
textile materials, products with textile components in which
man-made fibers predominate by weight over any other single
textile fiber, other. The applicable rate of duty is 8.5 percent
ad valorem.
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
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