CLA-2-59:OT:RR:NC:N3:350
Kenyata Murray
Trade Compliance Coordinator
Marubeni America Corporation
375 Lexington Avenue
New York, NY 10017-5644
RE: The tariff classification of polyurethane-coated fabric conveyor belting material from China
Dear Mr. Murray:
In your letter dated July 28, 2015, you requested a tariff classification ruling. One sample of the belting material was previously submitted. The sample is being returned at your request, less those portions destroyed in testing or retained for file purposes.
“PU 2Ply x MONO 2/100 15 SFG DARK GREEN” is a stiff material with a visible plastic material on one face and a woven fabric on the other. According to the information provided, the subject belting material consists of two layers, each layer being a polyurethane-coated fabric. In your letter, you give the percentages by weight as follows: 50% top face of polyurethane, 15% polyester fabric, 20% intermediate layer of polyurethane and 15% for the underside polyurethane fabric, with an overall thickness of the final product to be 1.5 mm. You indicate that the goods will be imported with the belting material not cut to size and the ends not joined. After importation, the customer will cut the belting to size and join the ends. The intended use for the belting is for the conveyance of goods, but the application can vary depending on the customer.
Chapter 59, note 6(a), Harmonized Tariff Schedule of the United States (HTSUS) excludes belting less than 3 mm in thickness from classification in heading 5910.
Note 9 to Section XI, HTSUS, states:
The woven fabrics of chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
In your letter, you suggest classification under subheading 5903.20.1500, HTSUS, as a polyurethane-coated fabric specified in Note 9 to Section XI, over 60 percent by weight of plastics. However, based on visual examination of the sample, the fabric component is woven, and is therefore not a “Note 9” fabric.
The applicable subheading for “PU 2Ply x MONO 2/100 15 SFG DARK GREEN” will be 5903.20.2500, HTSUS, 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 will be 7.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Maribeth Dunajski at maribeth.dunajski @ cbp.dhs.gov.
Sincerely,
Gwenn K. Kirschner
Director
National Commodity Specialist Division