CLA-2-39:S:N:N6:221 802691
Mr. Yawen Teng
Lentex of North America, Inc.
66 Bulkley Avenue North
Westport, CT 06880
RE: The tariff classification of aprons and cots for textile making machinery from Taiwan.
Dear Mr. Teng:
In your letter dated September 16, 1994, you requested a tariff classification ruling.
The aprons and cots are used in textile manufacturing machinery. The aprons are considered conveying type belts for guiding the yarns through the spinning process. The aprons are composed of a continuous tensile member sandwiched between two layers of synthetic rubber. The textile tensile member is said to be composed of cotton/polyester. The cots are said to be composed of a synthetic rubber. The type of rubber of which the aprons and cots are composed is unknown. The classification of the cots and aprons will depend upon the type of rubber of which they are composed. The classification of the aprons will also depend upon the relative weights of the cotton and polyester thread. A discussion of the tariff definition of rubber appears below.
Legal note 4 of chapter 40 of the Harmonized Tariff System defines synthetic rubber as "unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 degrees Centigrade and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1 1/2 times their original length." Not all materials referred to as "synthetic rubber" meet this definition.
The applicable subheading for the cots, when composed of rubber as defined above, will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the cots, when composed of a material that does not conform to the above definition of synthetic rubber, will be 8448.39.1000, HTS, which provides for parts of spinning, doubling or twisting machines. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the aprons, when the textile threads are imbedded in a rubber material as defined above, and when the weight of the cotton predominates over the weight of the polyester, will be 4010.99.1100, HTS, which provides for conveyor or transmission belts or belting, of vulcanized rubber, other, combined with textile materials, with textile fibers in which vegetable fibers predominate by weight over any other single textile fiber. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the aprons, when the textile threads are imbedded within a rubber material as defined above, and when the weight of the polyester predominates over the weight of the cotton, will be 4010.99.1590, HTS, which provides for conveyor or transmission belts or belting, of vulcanized rubber, other, combined with textile materials, with textile components in which man-made fibers predominate by weight over any other single textile fiber. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the aprons, when the textile threads are imbedded within a material that does not conform to the above definition of synthetic rubber, and when the weight of the cotton predominates over the weight of the polyester, will be 3926.90.5600, HTS, which provides for other articles of plastics, belting and belts, for machinery: containing textile fibers, with the textile components in which vegetable fibers predominate by weight over any other textile fiber. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the aprons, when the textile threads are imbedded within a material that does not conform to the above definition of synthetic rubber, and when the weight of the polyester predominates over the weight of the cotton, will be 3926.90.5700, HTS, which provides for other articles of plastics, belting and belts, for machinery: containing textile fibers, with textile components in which man-made fibers predominate by weight over any other textile fiber. The rate of duty will be 8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
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,
Jean F. Maguire
Area Director
New York Seaport