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HQ 083787


June 8, 1989

CLA-2 CO:R:C:G 083787 TLS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9508.00.0000

Mr. Tim Seils
Foster Manufacturing Corp.
1652 Phillips Av.
Racine, Wisconsin 53403

RE: Studded rubber track belt for amusement ride vehicles

Dear Mr. Seils:

Your letter of February 8, 1989, addressed to our Milwaukee office, has been referred to this office through our New York office for reply.

FACTS:

The studded rubber track belt is a one piece track composed of a reinforced rubber and kevlar combination and is nine (9) inches wide. Two pictures were submitted which show the track as it is used on the amusement ride for which it is said to be designed. The belt is used as wheels on a car would be used, or more appropriately, as belts on a tractor or snowmobile would be used. Two track belts are equipped to each vehicle. You request a ruling on the tariff classification of this item, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

ISSUE:

Under which of the following provisions does the studded rubber track belt belong? Three different headings appear to be relevant in this case:

1) 4010, HTSUSA, covering conveyor or transmission belts or belting;

2) 8708, HTSUSA, covering, inter alia, parts and accessories of motor vehicles of headings 8701 to 8705;

3) 9508, HTSUSA, covering, inter alia, fairground amusements and parts and accessories thereof.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI) govern classification under the HTSUSA. GRI 1 states that for legal purposes classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The belt is exclusively designed, manufactured, and imported for use on the amusement ride. The vehicle is used exclusively as an amusement ride and is designed and manufactured with that purpose in mind. The ride cannot be operated without the belting, making the track belt in question here in an indispensable part of the machine. No evidence has been submitted to contradict these findings.

Heading 4010 applies to conveyor or transmission belts or belting of vulcanized rubber. The belt in question here is of a reinforced rubber/kevlar combination and is nine inches (22.9 cm) wide. The notes for chapter 40 offer some guidance in this area. Note 2(f) of chapter 40 states that articles of chapter 95 are not covered under chapter 40. The track belt in this case is an integral part of an amusement ride and is designed for that vehicle. Amusement rides are not covered under chapter 40, but they are covered under chapter 95. Therefore, the one-piece studded track belt is not classifiable under the 4010 heading.

The one-piece studded track belt does not belong under heading 8708 as a part used for a tractor. This heading is appropriate only if the vehicle this belt is a part of is a motor vehicle classified in headings 8701-8705. While the vehicle this belt will be used on may resemble a tractor (primarily because of the similarities in the way the belts are used and its appearance), it is an amusement ride that is designed solely as such, to be used strictly for amusement purposes at amusement parks. Note 1 of section XVII of the HTSUSA also states that the section does not cover articles of heading 9508. This track belt is not classifiable under the heading 8708.

The 9508 heading applies to, inter alia, fairground amusements and parts and accessories thereof. Note 3 of chapter 95 of the HTS requires that parts or accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. It has been established that the track belt is an essential part of the amusement ride for which it is designed. The facts presented support the claim that the belt is used exclusively on the amusement ride and for no other purpose. Therefore, subheading 9508.00.0000 is the correct classification for this specific track belt.

HOLDING:

The one-piece studded track belt is properly classified under 9508.00.0000, HTSUSA, as a part of a fairground amusement.

Sincerely,

John Durant, Director
Commercial Rulings Division

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