CLA-2-59:S:N:N6:350 888414
Mr. Matthew T. McGrath
Barns, Richardson & Colburn
1819 H Street, N.W.
Washington, D.C. 20006
RE: The tariff classification of a textile "belt" for technical
use in paper-corrugating machinery, from Japan.
Dear Mr. McGrath:
In your letter dated July 14, 1993, on behalf of Mitsui &
Co. (U.S.A.) New York, N.Y., you requested a tariff
classification ruling.
You provided a small representative sample, technical data
and a schematic diagram of how this product is used in a
corrugator machine. You requested confidential treatment of the
detailed specifications because of the developmental nature of
this product. We will address the classification of this item in
general terms.
The belt-like item, not identified by style or part number,
consists of two plies of textile material, one knit the other
woven, laminated together. Both materials are of man-made
fibers. The relatively thin product weighs approximately 2,500
grams per square meter. This closed loop belt does not function
as a power transmission or conveyor type belt but is necessary in
the operation of the corrugator machine to facilitate putting the
paper components together.
You believe that the subject merchandise should be
classified as parts of machinery for finishing paper under HTS
subheading 8439.99.50. Your colleague, Peter A. Martin,
discussed this classification with National Import Specialist
George O. Barth. It was noted that because of the textile nature
of this "belt" and its necessary function in the operation of the
corrugator machine, it is considered an article of textile
material for technical use. Such a product is excluded from
classification consideration within Section XVI, which covers
chapter 84, by note 1. (e) to said Section.
The applicable subheading for the subject product will be
5911.32.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for Textile fabrics and felts, endless or
fitted with linking devices, of a kind used in papermaking or
similar machines... Weighing 650 g/m2 or more... other, including
forming fabrics. Customs has taken a broad position on "similar
machines" to encompass most manufacturing processes. The rate of
duty will be 7.5 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