HQ 083271
April 3 1989
CLA 2 CO:R:C:G 083271 DSN
Mr. Donald J. Toth
Vice President & General Manager
Victor Gelb, Inc.
P.O. Box 418002
6700 West Snowville Road
Cleveland, Ohio 44141 8002
RE: Classification of tire cord fabric
Dear Mr. Toth:
This ruling letter is in response to your inquiry of November 30, 1988, regarding tariff classification of tire cord fabric under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples produced in Mexico were submitted for examination.
FACTS:
According to your submissions the tire cord fabric is in pieces or rolls and is derived from either processed waste cuttings, or defective rolls of which the defects are not visible. The submitted samples are fabric in the piece composed of nylon and polyester. The tire cord fabric is used as reinforcing agents in mechanical rubber products such as v belts and brake shoes. The tire cord fabric is not being used for the manufacturing of pneumatic tires.
ISSUE:
Whether the tire cord fabric at issue is classified under heading 6310, 5505, or 5902, HTSUSA.
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LAW AND ANALYSIS:
Heading 6310, HTSUSA, provides for used or new rags, of textile materials. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The
Explanatory Notes for heading 6310 state that to fall in this heading, the products must be worn, dirty or torn, or in small pieces. The heading excludes fabrics showing faults in weaving,
dyeing, etc. The merchandise at issue does not meet the above criteria, because it contains faults, is not worn, dirty, or in small pieces. Therefore, heading 6310, HTSUSA, is inapplicable
to the merchandise at issue.
Heading 5505, HTSUSA, provides for waste of man made fibers. The Explanatory Notes to heading 5505 state that the heading covers waste of man made fibers (filaments and staple
fibers). Our interpretation of this note is that the waste is limited to filaments and fibers and not fabrics. Since the samples at issue are fabrics in the piece, they are precluded from classification in this heading.
Heading 5902, HTSUSA, provides for tire cord fabric of high tenacity yarn of nylon or other polyamides, polyesters of viscose rayon. The Explanatory Notes state that this heading covers tire cord fabric, whether or not dipped or impregnated with rubber or plastics, and that these fabrics are used in the manufacture of tires. This language implies a "use provision". According to Additional U.S. Rules of Interpretation 1(a), HTSUSA, a tariff classification controlled by use is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. The samples at issue are tire cord fabric and despite the fact that they are not being used to make pneumatic tires, they are nevertheless, of a class or kind of which the tire cord fabric at issue belongs.
HOLDING:
In view of the foregoing, the samples at issue are classified under subheading 5902.90.0000, HTSUSA, which provides for tire cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon, other, textile category 229, and dutiable at the rate of 6.6 percent ad valorem.
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Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division