CLA-2-39:R:N3:350 816036
Mr. Gary M. Smith
A.N. Deringer, Inc.
29320 Goddard Road
Romulus, MI 48174
RE: The tariff classification of four plastic/textile conveyor belting materials from the Netherlands.
Dear Mr. Smith:
In your letter dated October 12, 1995, on behalf of Ammeraal Inc., you requested a tariff classification ruling. The manufacturer is Ammeraal, Heerhugowaard, the Netherlands.
Four representative samples were submitted along with their respective product specification sheets. All belting materials will be used to make conveyor belts. The textile fibers of the woven fabric were not identified, but all appear to be of man-made fibers. The first sample, style Peflex 2T3790 BGA, is constructed of two plies of textile fabric sandwiched between two outer layers of polyurethane plastic.
The second sample, style Nonex 2M1333 FDA, is composed of four distinct layers - two textile plies and two layers of PVC plastic. One outer layer is plastic while the other side is textile.
The third sample, style Fabric 2MO364, consists of a layer of PVC plastic sheeting sandwiched between two outer plies of woven fabric.
The fourth and final sample, style Ropanyl 2M1719 FDA, consists of two plies of polyurethane plastic and two plies of textile. The material contains one outer textile layer and one plastic layer.
You provided the following technical specifications for these four materials which all measure under 3mm in thickness:
Style % Textile % Plastic
Perflex 2T3790 BGA 29.9% 70.1%
Nonex 2M1333 FDA 26.9% 73.1%
Fabric 2MO364 57.7% 42.5%
Ropanyl 2M1719 FDA 43.5% 56.5%
You provided an additional list of the belting materials that measure over 3mm in thickness.
You suggested classification of the aforementioned materials might fall in either subheading 3926..., 3909... or 5910. All of these possible classifications are not, however, appropriate for this kind of merchandise. Specifically, the Explanatory notes to heading 3926... apply only to certain types of closed loop or finished belts and not belting material, itself. Heading 3909... provides only for certain types of plastic resins in primary form and not to any kind of manufactured items. And, finally, heading 5910... applies only to textile and plastic belting measuring over 3mm in thickness. Chapter 59, note 6(a) cited.
Your correspondence further mentions a recent court case in defense of your argument, but we note, however, that while you cited Slip-Op 94-98 (93-03-00184), it appears that you meant to cite Slip-Op 94-100, (93-01-00062) which in any case, only applies to belts and belting of heading 4010 and certain belts of subheading 3929.90.
The applicable subheading for the first item, style Peflex 2T3790 BGA, will be 3921.90.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material and weighing more than 1.492kg/m2, other. The rate of duty will be 4.4 percent ad valorem.
The applicable subheading for the second item, style Nonex 2M1333 FDA, will be 5903.10.2090, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, over 70 percent by weight of rubber or plastics. The duty rate is 3.8 percent ad valorem.
The applicable subheading for the third item, style Fabric 2MO364, will be 5903.10.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, not over 70 percent by weight of plastics. The rate of duty is 8.4 percent ad valorem.
The applicable subheading for the fourth item, style Ropanyl 2M1719 FDA, will be 5903.20.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty is 8.4 percent ad valorem.
The applicable subheading for the group of belting materials that you indicate all measure over 3mm in thickness, will be 5910.00.1090, HTS, which provides for ... conveyor belts or belting, of textile material, of man-made fibers. The rate of duty would be 7.6 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division