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NY 859528


January 18, 1991

CLA-2-59:S:N:N3H:350 859528

CATEGORY: CLASSIFICATION

TARIFF NO.: 5910.00.1090

Ms. Barbara A. Sasso
Wilson American Co., Inc.
2601 Greenleaf Avenue
Elk Grove Village, IL 60007

RE: The tariff classification of threading tape for a paper drying machine, from Sweden.

Dear Ms. Sasso:

In your letter dated January 2, 1991, on behalf of ICGS, Inc., Bahco Products, you requested a tariff classification ruling.

The tapes to be imported, as represented by the instant sample, consist of single, or folded tapes with one edge sewn, which all function in the same manner, but may vary slightly in construction depending upon the respective machines on which they will be used. These tapes function as conveyor belts which feed the formed wet paper pulp into the paper drying machines. You indicate that these tapes will be shipped on special spools to facilitate their installation in the dryer. Additionally, you state that these tapes are woven from Nomex yarn (a type of nylon man-made fiber) which is obtained from the United States and accounts for 30 percent of their total value and ask if these tapes might be elegible for any kind of duty reduction upon their importation into the U.S.

Because of the further manufacturing process which takes place in Sweden, i.e. the weaving of the yarn into the fabric from which these belts are made, which substantially transforms the product, no consideration can be given to any of the duty reduction provisions which are outlined in Chapter 98 of the Tariff. Duty must be assessed on the full value of the imported tapes including the cost or value of the ocean freight and insurance, etc. or any other costs which were incurred in shipping the yarn from the United States to Sweden.

While a FAX submitted with your inquiry alluded to classification in either item 5806... or 5911..., these tapes are more specifically provided for in item 5910.00.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for ...conveyor belts or belting, of textile material, whether or not reinforced with metal or other material. The rate of duty will be 8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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