CLA-2 CO:R:C:T 950734 CRS
Dale O. Torrence, Esq.
Law Offices of George R. Tuttle
1331 Pennsylvania Avenue, N.W.
Suite 905
Washington, D.C. 20004
RE: Power transmission belting; leather; plastics; woven fabric;
essential character; NYRL 858153 revoked.
Dear Mr. Torrence:
This is in reply to your letter dated November 19, 1991, on
behalf of V.B. Splawn & Son, Inc., requesting reconsideration of
New York Ruling Letter (NYRL) 858153 dated December 7, 1990. A
sample of the merchandise at issue was submitted and is described
below.
FACTS:
The merchandise in question consists of five types of power
transmission belting, LT-10, LT-14, LT-20, LT-28 and LT-40. Each
is composed of an outer layer of leather, an inner layer of
polyamide sheeting and an outer layer of polyester woven fabric
coated with polyurethane. The role of the leather portion is to
provide friction, that of the polyamide sheet to provide tensile
strength, while the polyester fabric serves to prevent the
plastic from splintering during normal operation.
Type LT-10 is 2.8 mm thick, of which leather comprises 1.6
mm, the fabric 0.7 mm, and the polyamide sheet 0.5 mm. In terms
of weight, leather represents 42 percent of the total, polyamide
29 percent and fabric 24 percent. The leather portion of the LT-
10 constitutes 56 percent of the article's value, the fabric 23
percent, and the polyamide sheet 21 percent.
LT-14 is 3.0 mm thick, of which leather comprises 1.6 mm,
the polyamide sheet 0.75 mm, and the fabric 0.65 mm. In terms of
weight, leather represents 50 percent of the total, the polyamide
sheet 30 percent, and the fabric 20 percent. The leather portion
of the LT-14 constitutes 52 percent of the article's value, the
polyamide sheet 26 percent, and the fabric 22 percent.
LT-20 is 3.8 mm thick, of which leather comprises 2.1 mm,
the polyamide sheet 1.0 mm, and the fabric 0.7 mm. In terms of
weight, leather represents 50 percent of the total, the polyamide
sheet 39 percent, and the fabric 15 percent. The leather portion
of the LT-20 constitutes 49 percent of the article's value, the
polyamide sheet 40 percent, and the fabric 20 percent.
LT-28 is 4.3 mm thick, of which leather comprises 2.1 mm,
the polyamide sheet 1.5 mm, and the fabric 0.7 mm. In terms of
weight, leather represents 43 percent of the total, the polyamide
sheet 43 percent, and the fabric 14 percent. The leather portion
of the LT-28 constitutes 43 percent of the belting's value, the
polyamide sheet 40 percent, and the fabric 17 percent.
LT-40 is 4.8 mm thick, of which leather comprises 2.1 mm,
the polyamide sheet 2.0 mm, and the fabric 0.7 mm. By weight,
the leather represents 37 percent of the total, the polyamide
sheet 53 percent, and the polyester fabric 10 percent. As a
percentage of value, leather constitutes 38 percent, the
polyamide sheet 47 percent, and the fabric 15 percent.
In NYRL 858153 all five types of transmission belting were
classified in subheading 5910.00.1070, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), under a provision for
transmission belting of textile material.
ISSUE:
The issue presented is whether power transmission belting
made from leather, plastics and textiles is properly classifiable
as power transmission belting of textiles.
LAW AND ANALYSIS:
The power transmission belting in question is composed of
three materials: leather; polyamide (plastics); and polyester
textile fabric. Under General Rule of Interpretation (GRI) 2(b),
a reference in a heading to a material or substance is considered
to include a reference to combinations of that material or
substance with other materials or substances. Accordingly, three
headings are potentially applicable to the instant merchandise:
heading 3926, HTSUSA, which provides for other articles of
plastics; heading 4204, HTSUSA, which provides for articles of
leather...of a kind used in machinery or mechanical appliances or
for other technical uses; and heading 5910, HTSUSA, which
provides for transmission or conveyor belts or belting of textile
material, whether or not reinforced with metal or other material.
Customs considers all three of the above headings to be
prima facie applicable in this instance; consequently, the
belting is classifiable according to GRI 3. However, the above
headings, which refer to part only of the materials that comprise
the belting, are equally specific under GRI 3(a). As a result,
GRI 3(b) requires that the belting be classified according to its
essential character.
The Explanatory Note to GRI 3(b) provides that essential
character is to be determined by factors such as the nature of
the materials involved, their bulk, weight, quantity or value, as
well as the role of the materials in relation to the use of the
goods in question. Thus in order for the belting in question to
be considered "of" one of its constituent materials, viz.,
leather, plastics or textiles, one of these materials must be
deemed to constitute the belting's essential character. For the
purposes of this analysis we have analyzed essential character
with reference to weight, value and thickness.
Applying these factors to the instant analysis, leather is
the predominant material in terms of weight, value and thickness
in three of the five types of belting, specifically, types LT-10,
LT-14 and LT-20. As regards to style LT-28, leather predominates
in terms of thickness and value, and at 43 percent of the total,
is equal in weight to the plastics component. In style LT-40,
leather is marginally thicker than the plastics component, while
plastics predominates by weight and value. Correspondingly, the
textile component of all five types of belting is in every
instance inferior to the leather and plastics components with the
exception of LT-10, where the textile component represents 23
percent of the value of the article as compared to 21 percent for
the plastics. In view of the above, it is Customs' view that
leather constitutes the essential character of styles LT-10, LT-
14, LT-20 and LT-28, and plastics, the essential character of
LT-40.
HOLDING:
Styles LT-10, LT-14, LT-20 and LT-28 are classifiable in
subheading 4204.00.6000, HTSUSA, under the provision for articles
of leather or of composition leather of a kind used in machinery
or mechanical appliances or other technical uses: other.
Articles classifiable in this subheading are free of duty.
Style LT-40 is classifiable in subheading 3926.390.5700,
HTSUSA, under the provision for other articles of plastics...:
other: belting and belts, for machinery: containing textile
fibers: other: with textile components in which man-made fibers
predominate by weight over any other textile fiber. It is
dutiable at the rate of 8 percent ad valorem.
As a result of the foregoing, NYRL 858153 dated December 7,
1990 is revoked pursuant to 19 CFR 177.9(d)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division