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HQ 950734


May 4, 1992

CLA-2 CO:R:C:T 950734 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4204.00.6000; 3926.90.5700

Dale O. Torrence, Esq.
Law Offices of George R. Tuttle
1331 Pennsylvania Avenue, N.W.
Suite 905
Washington, D.C. 20004

RE: Power transmission belting; leather; plastics; woven fabric; essential character; NYRL 858153 revoked.

Dear Mr. Torrence:

This is in reply to your letter dated November 19, 1991, on behalf of V.B. Splawn & Son, Inc., requesting reconsideration of New York Ruling Letter (NYRL) 858153 dated December 7, 1990. A sample of the merchandise at issue was submitted and is described below.

FACTS:

The merchandise in question consists of five types of power transmission belting, LT-10, LT-14, LT-20, LT-28 and LT-40. Each is composed of an outer layer of leather, an inner layer of polyamide sheeting and an outer layer of polyester woven fabric coated with polyurethane. The role of the leather portion is to provide friction, that of the polyamide sheet to provide tensile strength, while the polyester fabric serves to prevent the plastic from splintering during normal operation.

Type LT-10 is 2.8 mm thick, of which leather comprises 1.6 mm, the fabric 0.7 mm, and the polyamide sheet 0.5 mm. In terms of weight, leather represents 42 percent of the total, polyamide 29 percent and fabric 24 percent. The leather portion of the LT- 10 constitutes 56 percent of the article's value, the fabric 23 percent, and the polyamide sheet 21 percent.

LT-14 is 3.0 mm thick, of which leather comprises 1.6 mm, the polyamide sheet 0.75 mm, and the fabric 0.65 mm. In terms of weight, leather represents 50 percent of the total, the polyamide sheet 30 percent, and the fabric 20 percent. The leather portion of the LT-14 constitutes 52 percent of the article's value, the polyamide sheet 26 percent, and the fabric 22 percent.

LT-20 is 3.8 mm thick, of which leather comprises 2.1 mm, the polyamide sheet 1.0 mm, and the fabric 0.7 mm. In terms of weight, leather represents 50 percent of the total, the polyamide sheet 39 percent, and the fabric 15 percent. The leather portion of the LT-20 constitutes 49 percent of the article's value, the polyamide sheet 40 percent, and the fabric 20 percent.

LT-28 is 4.3 mm thick, of which leather comprises 2.1 mm, the polyamide sheet 1.5 mm, and the fabric 0.7 mm. In terms of weight, leather represents 43 percent of the total, the polyamide sheet 43 percent, and the fabric 14 percent. The leather portion of the LT-28 constitutes 43 percent of the belting's value, the polyamide sheet 40 percent, and the fabric 17 percent.

LT-40 is 4.8 mm thick, of which leather comprises 2.1 mm, the polyamide sheet 2.0 mm, and the fabric 0.7 mm. By weight, the leather represents 37 percent of the total, the polyamide sheet 53 percent, and the polyester fabric 10 percent. As a percentage of value, leather constitutes 38 percent, the polyamide sheet 47 percent, and the fabric 15 percent.

In NYRL 858153 all five types of transmission belting were classified in subheading 5910.00.1070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), under a provision for transmission belting of textile material.

ISSUE:

The issue presented is whether power transmission belting made from leather, plastics and textiles is properly classifiable as power transmission belting of textiles.

LAW AND ANALYSIS:

The power transmission belting in question is composed of three materials: leather; polyamide (plastics); and polyester textile fabric. Under General Rule of Interpretation (GRI) 2(b), a reference in a heading to a material or substance is considered to include a reference to combinations of that material or substance with other materials or substances. Accordingly, three headings are potentially applicable to the instant merchandise: heading 3926, HTSUSA, which provides for other articles of plastics; heading 4204, HTSUSA, which provides for articles of leather...of a kind used in machinery or mechanical appliances or for other technical uses; and heading 5910, HTSUSA, which provides for transmission or conveyor belts or belting of textile material, whether or not reinforced with metal or other material.

Customs considers all three of the above headings to be prima facie applicable in this instance; consequently, the belting is classifiable according to GRI 3. However, the above headings, which refer to part only of the materials that comprise the belting, are equally specific under GRI 3(a). As a result, GRI 3(b) requires that the belting be classified according to its essential character.

The Explanatory Note to GRI 3(b) provides that essential character is to be determined by factors such as the nature of the materials involved, their bulk, weight, quantity or value, as well as the role of the materials in relation to the use of the goods in question. Thus in order for the belting in question to be considered "of" one of its constituent materials, viz., leather, plastics or textiles, one of these materials must be deemed to constitute the belting's essential character. For the purposes of this analysis we have analyzed essential character with reference to weight, value and thickness.

Applying these factors to the instant analysis, leather is the predominant material in terms of weight, value and thickness in three of the five types of belting, specifically, types LT-10, LT-14 and LT-20. As regards to style LT-28, leather predominates in terms of thickness and value, and at 43 percent of the total, is equal in weight to the plastics component. In style LT-40, leather is marginally thicker than the plastics component, while plastics predominates by weight and value. Correspondingly, the textile component of all five types of belting is in every instance inferior to the leather and plastics components with the exception of LT-10, where the textile component represents 23 percent of the value of the article as compared to 21 percent for the plastics. In view of the above, it is Customs' view that leather constitutes the essential character of styles LT-10, LT- 14, LT-20 and LT-28, and plastics, the essential character of LT-40.

HOLDING:

Styles LT-10, LT-14, LT-20 and LT-28 are classifiable in subheading 4204.00.6000, HTSUSA, under the provision for articles of leather or of composition leather of a kind used in machinery or mechanical appliances or other technical uses: other. Articles classifiable in this subheading are free of duty.

Style LT-40 is classifiable in subheading 3926.390.5700, HTSUSA, under the provision for other articles of plastics...: other: belting and belts, for machinery: containing textile fibers: other: with textile components in which man-made fibers predominate by weight over any other textile fiber. It is dutiable at the rate of 8 percent ad valorem.

As a result of the foregoing, NYRL 858153 dated December 7, 1990 is revoked pursuant to 19 CFR 177.9(d)(1).

Sincerely,

John Durant, Director
Commercial Rulings Division

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