CLA-2 CO:R:C:T 950566 HP
Mr. Paul Linet
Law Offices of Paul E. Linet
360 Massachusetts Avenue
Suite 105
Acton, MA 01720
RE: NYRL 864971 affirmed in part and modified in part. Conveyor
belt and belting of vulcanized rubber combined with textiles.
Mining.
Dear Mr. Linet:
This is in reply to your letter of October 16, 1991. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
conveyor belting, produced in either the United Kingdom or the
Republic of South Africa. Please reference your client Cable
Belt Conveyors, Inc. (hereinafter CBCI).
FACTS:
The merchandise at issue was described in New York Ruling
Letter 864971 of July 18, 1991, as follows:
The belt ... is made up of external covers of
Ethylene Propylene Diene tertiary monomer
base polymer compound. The core is made of a
natural rubber based compound. Reinforcing
this belt are two layers of nylon
monofilament warp and brass coated steel weft
fabric. The belt, itself, measures 12 inches
in width and contains V-shaped notches or
crenulations in pairs which are spaced a
couple of feet apart and appear on both sides
of the belt. This belt measures about .625
inches in thickness (absent the notches).
The notches measure about 1 inch in height.
In NYRL 864971, we classified this merchandise under
subheading 4010.99.1590, HTSUSA, as conveyor belting, of
vulcanized rubber, combined with textile materials, with textile
components in which man-made fibers predominate by weight over
any other single textile fiber. You now request we reconsider
this ruling, and classify the belt under subheading 4010.99.1900,
HTSUSA, which provides for similar merchandise where man-made
fibers do not predominate by weight.
ISSUE:
Whether the instant merchandise is of rubber combined with
textile materials, as defined in the HTSUSA?
LAW AND ANALYSIS:
Subheading 4010.99.15, HTSUSA, provides for conveyor
belting, of vulcanized rubber, combined with textile materials,
with textile components in which man-made fibers predominate by
weight over any other single textile fiber. Subheading
4010.99.1900, HTSUSA, provides for similar merchandise where man-
made fibers do not predominate by weight. You argue that the
latter subheading is applicable, since the former requires for
comparison at least two different textile fibers.
We disagree. In HRL 086420 of June 12, 1990, we classified
similar conveyor belting under subheading 4010.99.15, HTSUSA,
stating:
It is ... our determination that if man-made
fibers are the only textile fibers present,
as is the case with the instant belts, then
these fibers clearly "predominate" over any
other single fiber as is required by
subheading 4010.91.15. This is the only
logical interpretation of this language.
Alternatively, you have requested classification under
subheading 8431.31.0060, HTSUSA, as parts of machinery. The
General Rules of Interpretation (GRIs) to the HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part, that such "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 GRIs, taken in order. Note 1 to Section XVI, HTSUSA,
of which Chapter 84 is a part, states:
This section does not cover:
(a) Transmission, conveyor or elevator
belts or belting, of plastics of
chapter 39, or of vulcanized rubber
(heading 4010);....
As the instant merchandise is correctly classified as conveyor
belt or belting of vulcanized rubber, it is excluded from
classification within Chapter 84, HTSUSA.
Finally, the author of the original NYRL has informed us
that a factual error was included within NYRL 864971. Where the
width of the merchandise was given as 12 inches (30.5 cm), the
merchandise is imported in widths of approximately 155 cm. In
either situation, classification under subheading 4010.99,
HTSUSA, as conveyor belting other than, inter alia, belting of a
width exceeding 20 cm, was incorrect. NYRL 864971 is therefore
modified to that effect.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 4010.91.1590, HTSUSA, as conveyor or
transmission belts or belting, of vulcanized rubber, other, of a
width exceeding 20 cm, combined with textile materials, 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 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying NYRL
864971 of July 18, 1991, pursuant to 19 C.F.R. 177.9(d)(1)
(1989), to reflect the above classification effective with the
date of this letter. This letter is not to be applied
retroactively to NYRL 864971 (19 C.F.R. 177.9(d)(2) (1989)) and
will not, therefore, affect the previous importations of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, including that
for which the present classification is requested, NYRL 864971
will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to the release of HRL 950566 will be classified under
the new ruling. If such a situation arises, you may, at your
discretion, notify this office and apply for relief from the
binding effects of the new ruling as may be dictated by the
circumstances. However, please be advised that in some instances
involving import restraints, such relief may require separate
approvals from other government agencies.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division