CLA-2 CO:R:C:F 952852 GGD
District Director of Customs
701 San Jacinto
P.O. Box 52790
Houston, Texas 77052
RE: Decision on Application for Further Review of Protest No.
5301-2-100191, filed June 6, 1992, concerning the classification
of treadmill belts of textile and plastics. The items are
imported from Denmark and Taiwan.
Dear Sir:
This is a decision on a protest filed June 6, 1992, against
your decision in the classification and liquidation of treadmill
belts that were entered in December 1991 and January 1992.
FACTS:
You classified the merchandise under subheading
4010.99.5090, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), the provision for conveyor or transmission
belts or belting, of vulcanized rubber, not combined with textile
materials, dutiable at 4.2 percent ad valorem for 1991 and 1992.
In a letter dated February 27, 1992, the protestant contended
that the belts were classifiable in subheading 4010.99.1900,
HTSUSA, the provision for conveyor belts of vulcanized rubber,
combined with textile materials, dutiable at 2.4 percent ad
valorem for 1991 and 1992. In a letter dated July 20, 1992, the
protestant requested that the protested classification be amended
to subheading 3926.90.5900, the provision for other articles of
plastics, belting and belts for machinery, containing textile
fibers [not rubber], dutiable at 2.4 percent ad valorem for 1991
and 1992.
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Although no sample was provided, copies of the original
invoice and the letter of July 20, 1992, as well as
communications with Customs personnel at the port of Houston,
Texas, indicate that the belts are intended to be incorporated
into treadmills used as exercise equipment in gymnasiums and
homes. The closed loop belts measure approximately 13 inches
wide by 92 inches long, and are of two types. Type 1K010 is
composed of 17.97 percent textile (nylon) and 82.03 percent
plastic. Type 1LN012 is composed of 24.5 percent textile (nylon)
and 75.5 percent plastic. It appears that the protestant's
customs broker incorrectly assumed that the belts contained
rubber.
ISSUE:
Whether the merchandise is properly classified in heading
9506, HTSUSA, as parts and accessories of articles and equipment
for gymnastics, athletics, and other sports; in heading 3926,
HTSUSA, as belts of plastics for machinery, containing textile
fibers; or in heading 5910, HTSUSA, as conveyor belts of textile
material, whether or not reinforced with other material.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.
A treadmill belt comprises a part of a treadmill, which is
exercise equipment generally classified in heading 9506, HTSUSA.
Heading 9506, HTSUSA, describes "Articles and equipment for
gymnastics, athletics, other sports (including table-tennis) or
outdoor games, not specified or included elsewhere in this
chapter; swimming pools and wading pools; parts and accessories
thereof."
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Since GRI 1 requires that the classification of goods be
determined according to the terms of the headings and any
relative section or chapter notes, we turn to the legal notes of
the tariff schedule. Chapter 95 falls within Section XX, HTSUSA,
to which section there are no legal notes. Note 3, to Chapter
95, states that "[s]ubject to note 1 above [re merchandise
excluded from classification under any of the headings of the
chapter], parts and accessories which are suitable for use solely
or principally with articles of this chapter are to be classified
with those articles." Although chapter Note 3 indicates that the
treadmill belt is classifiable with the treadmill of which it is
a part, a different result is indicated by the text of Additional
U.S. Rule of Interpretation 1(c), HTSUSA, which states in
pertinent part that:
[i]n the absence of special language or context which
otherwise requires...a provision for "parts" or "parts
and accessories" shall not prevail over a specific
provision for such part or accessory....
This merchandise is not only a part to be used with a
particular machine, but is also a belt, for which classification
under its own specific provision of the tariff may be
appropriate. We must therefore examine the language and context
pertinent to specific provisions for belts. Chapter 39 falls
within Section VII, HTSUSA, to which section there are no notes
relevant to this case. However, as provided in Note 2(u),
Chapter 39, the chapter does not cover articles of Chapter 95.
Since the articles are intended to be used as parts of exercise
treadmills - classifiable within Chapter 95 - the treadmill belts
are not classifiable in heading 3926, nor in any of the headings
of Chapter 39, HTSUSA.
Chapter 59 falls within Section XI, HTSUSA. As provided in
Note 1(t), Section XI, the section does not cover articles of
Chapter 95. As further stated in Note 6(a) of Chapter 59,
heading 5910, HTSUSA, does not apply to transmission or conveyor
belting, of textile material, less than three mm. in thickness.
In light of the fact that the articles are treadmill belts, and
that the thickness of treadmill belts is generally less than
three mm., the articles are not classifiable in heading 5910, nor
in any of the headings of Chapter 59, HTSUSA.
Although the second part of Additional U.S. Rule of
Interpretation 1(c), HTSUSA, states that a provision for "parts"
or "parts and accessories" shall not prevail over a specific
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provision for such part or accessory (in headings 3926 and 5910),
we also note that the rule is valid only in the absence of
special language or context which otherwise requires. It is our
determination that the special language and context of Note 3,
Chapter 95, as well as the exclusionary Notes to Chapters 39 and
59, to heading 5910, and to Section XI, HTSUSA, require the
provision for parts of articles described in heading 9506,
HTSUSA, to prevail over the specific provisions for belts in the
other headings noted above.
HOLDING:
Treadmill belts principally used as parts of exercise
equipment are properly classifiable under subheading
9506.91.0030, HTSUSA, the provision for articles and equipment
for athletics, parts and accessories thereof; other gymnasium or
other exercise articles and equipment; parts and accessories
thereof; other. The general column one duty rate applicable to
these goods in 1991 and 1992 was 4.64 percent ad valorem.
Since the rate of duty under the classification indicated
above is more than the liquidated rate, you are instructed to
deny the protest in full. A copy of this decision should be
attached to the Form 19 to be returned to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division