CLA-2-73:OT:RR:NC:N1:113
Mr. Andrew Seiler
Rexnord Corporation
511 W. Freshwater Way
Milwaukee, WI 53204
RE: The tariff classification of Cambridge Conveyor Belts from Mexico
Dear Mr. Seiler:
In your letter dated March 25, 2021, on behalf of Rexnord Corporation and its affiliate Cambridge International, you requested a ruling on conveyor belts. Product descriptions, photographs and technical drawings were submitted for our review.
The subject articles were identified as Cambridge Conveyor Belts that are made of stainless, galvanized or plain alloy steel. The three types of belts at issue include Straight Line Positive Drive Belts, Straight Line Friction Drive Belts, and Spiral Cage and Turn Belts. The belts consist of rows of welded wire, reinforced on the underside of the interior rows by longitudinal rails. The converyor belts are cut to length and used exclusively in conveyor systems for commercial food preparation and manufacturing applications. You stated in your letter that “The belts are used on machinery that moves food and other articles throughout a facility. These products are primarily used in food-grade applications, and each belt is customized and produced to customers' proprietary specifications based on the particular end uses.” The belts may have guard edge plates, flights or sprockets at the time of importation.
The Straight Line Positive Drive Belts include custom sprockets that deliver tracking and smooth operation. These low tension, self-tracking belts are aligned with each application. The belts are available in a variety of sizes, pitches and materials.
Straight Line Friction Drive Belts are used by bakeries and high temperature operations. They are designed for use on friction driven conveyors. With alternating right and left spiral construction and many customizable options, these belts deliver stability, heavier loads and increased surface area.
The Spiral Cage and Turn Belts are used in food processing to move baked goods, meat, poultry and prepared foods. These belts are versatile for light and heavy-duty applications and compatible with all major original equipment manufacturing systems.
In your submission, you suggested classification under subheading 8431.39.0010, Harmonized Tariff Schedule of the United States (HTSUS), as parts of conveyors. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. You stated that all three types of belts are produced using rows of steel alloy welded wire reinforced on the underside of the interior rows by longitudinal rails. Section XVI, Note 1(ij), HTSUS, excludes endless belts of metal wire or strip and refers them to Section XV. In HQ 955730, dated February 3, 1994, Customs reviewed belts similar to the Straight Line Friction Drive Belt and the Spiral Cage and Turn Belt and determined Note 1(ij) was applicable. As such, these belts are precluded from classification in Section XVI which includes chapter 84. In contrast, you stated that the Straight Line Positive Drive Belt includes custom sprockets that are fully and permanently incorporated at the time of importation and are used exclusively in conveyor systems that move food and other articles throughout a facility. The Straight Line Positive Drive Belt has been advanced beyond an endless belt and Note 1(ij) is not applicable. Therefore, the Straight Line Positive Drive Belt is classifiable under heading 8431, HTSUS.
You also suggested classification for the Cambridge Converyor Belts under heading 7314, HTSUS, which provides for Cloth (including endless bands), grill, nettings and fencing, of iron or steel wire; Expanded metal of iron or steel: Other grill, netting, and fencing: Other: Not cut to shape. However, in HQ 955730, it was determined that conveyor belts of wire reinforced by interior rows of longitudinal rails were classified in 7326, HTSUS. As such, the subject belts are precluded from classification in heading 7314, HTSUS.
The applicable subheading for the Straight Line Positive Drive Belt will be 8431.39.0010, HTSUS, which provides for Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Of elevators and conveyors. The rate of duty will be free.
The applicable subheading for the Straight Line Friction Drive Belts and the Spiral Cage and Turn Belts will be 7326.20.0010, HTSUS, which provides for Other articles of iron or steel: Articles of iron or steel wire: Belts and belting. The rate of duty will be 3.9 percent 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 https://hts.usitc.gov/current.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division