CLA-2-59:S:N:N3H:350 859528
Ms. Barbara A. Sasso
Wilson American Co., Inc.
2601 Greenleaf Avenue
Elk Grove Village, IL 60007
RE: The tariff classification of threading tape for a paper
drying machine, from Sweden.
Dear Ms. Sasso:
In your letter dated January 2, 1991, on behalf of ICGS, Inc.,
Bahco Products, you requested a tariff classification ruling.
The tapes to be imported, as represented by the instant sample,
consist of single, or folded tapes with one edge sewn, which all
function in the same manner, but may vary slightly in construction
depending upon the respective machines on which they will be used.
These tapes function as conveyor belts which feed the formed wet paper
pulp into the paper drying machines. You indicate that these tapes
will be shipped on special spools to facilitate their installation in
the dryer. Additionally, you state that these tapes are woven from
Nomex yarn (a type of nylon man-made fiber) which is obtained from the
United States and accounts for 30 percent of their total value and ask
if these tapes might be elegible for any kind of duty reduction upon
their importation into the U.S.
Because of the further manufacturing process which takes place in
Sweden, i.e. the weaving of the yarn into the fabric from which these
belts are made, which substantially transforms the product, no
consideration can be given to any of the duty reduction provisions
which are outlined in Chapter 98 of the Tariff. Duty must be assessed
on the full value of the imported tapes including the cost or value of
the ocean freight and insurance, etc. or any other costs which were
incurred in shipping the yarn from the United States to Sweden.
While a FAX submitted with your inquiry alluded to classification
in either item 5806... or 5911..., these tapes are more specifically
provided for in item 5910.00.1090, Harmonized Tariff Schedule of the
United States (HTS), which provides for ...conveyor belts or belting,
of textile material, whether or not reinforced with metal or other
material. 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