CLA-2-59:S:N:N3H:350 853060
Mr. Harry Wood
H.A. & J.L. Wood, Inc.
231 N. 3rd St.
Pembina, ND 58271
RE: The tariff classification of six finished conveyor belts for use
in agriculture from Canada.
Dear Mr. Wood:
In your letter dated May 23, 1990 on behalf of Ag Belting and
Canvas, Inc., you requested a tariff classification ruling.
Six sample pieces of the belts you intend to import were
submitted. All contain one or more substrates or carcasses of man-
made materials (usually woven) that have been laminated to either a
polyvinyl chloride plastics material or an SBR rubber. Specifically,
styles B-1 and B-2 contain rubber, the balance plastic. Some have
grooves or ridges to facilitate their use in the agricultural industry
for conveyance purposes - mainly harvesting operations. While the
catalog you submitted talks about belting, your letter appears to seek
the classification of finished belts that are custom fitted to fit on
a particular machine.
The applicable subheading for the four belts containing PVC will
be 5910.00.1090, Harmonized Tariff Schedule of the United States
(HTS), which provides for transmission or conveyor belts or belting,
of textile materials, whether or not reinforced with metal or other
material. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the two belts containing SBR rubber
will be either 4010.91.1590 (over 20cm wide) or 4010.99.1590 (not over
20cm wide), HTS, which provides for conveyor or transmission belts or
belting, of vulcanized rubber. The rate of duty will be 8 percent ad
valorem in both instances.
Goods classifiable under subheadings 5910.00.1090, 4010.91.1590
and 4010.99.1590, HTS, which have originated in the territory of
Canada, will be entitled to a 6.4 percent rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance with
all applicable regulations.
Additionally, please note that goods classified in HTS
5910.00.1090 entered after April 1, 1990 (i.e. with supporting
documentation) may be entered duty free under item 9905.59.05 provided
they are used with certain agricultural machinery of items 8433.40,
8433.51, 8433.53, 8433.59 or 8436.80 HTS. Your inquiry concerning the
applicability of item 9802.00.80 cannot be addressed without a more
detailed description of the manufacturing or assembly operations
performed, where they are performed and the source of the component
materials.
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