CLA-2-59:OT:RR:NC:N3:350
Eva Zhang
Trade Compliance Department
Marubeni America Corporation
375 Lexington Avenue
New York, NY 10017-5644
RE: The tariff classification of polyurethane-coated textile conveyor belting material from China
Dear Ms. Zhang:
In your letter dated November 7, 2018, you requested a tariff classification ruling. A small sample of the belting material was submitted. The sample was forwarded to the Customs and Border Protection (CBP) Laboratory, and was destroyed in testing.
Conveyor belting material “2/10 15 M/F W U A FDA” is a heavy woven fabric, visibly coated on one face. According to the information provided with the request and in subsequent emails, the subject belting material consists of a top cover of polyurethane (PU), a two-ply center carcass, and a bottom cover of polyethylene terephthalate (PET) fabric impregnated with PU. CBP laboratory analysis indicates that the sample weighs 1751.6 grams per square meter, and is constructed of polyurethane-type plastic material (59.1 percent by weight) and plain weave fabric composed of man-made fibers (40.9 percent by weight). The lab finds that the sample has four layers of textile and plastic in the following thicknesses: plastic – 0.4 mm, textile – 0.5 mm, plastic – 0.2 mm, textile – 0.5 mm, with an overall thickness of 1.6 mm.
You indicate that the goods will be imported in a length of 100 meters per roll, with a width of 2,000 mm. The belting fabric will not be in continuous form, and the ends will not be joined. The intended end use for the belting is for food conveyance.
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 (Transmission or conveyor belts or belting of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.)
In your letter, you suggest classification under subheading 5903.20.2000, HTSUS, as a polyurethane-coated textile fabric of man-made fibers, over 70 percent by weight of rubber or plastics. However, based on laboratory analysis of the sample provided, this product is 59.1 percent by weight plastic material.
The applicable subheading for conveyor belting material “2/10 15 M/F W U A FDA” 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 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 5903.20.2500, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5903.20.2500, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 https://hts.usitc.gov/current.
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. This ruling is being issued under the provisions of Part 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 Maribeth Dunajski via email at [email protected]. Sincerely,
Steven A. Mack Director National Commodity Specialist Division