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NY 817693




March 12, 1996

CLA-2-59:RR:NC:TP:350 817693

CATEGORY: CLASSIFICATION

TARIFF NO.: 5910.00.1090

Mr. David Kennedy
John V. Carr & Son, Inc.
560 Delaware Avenue
Buffalo, NY 14202

RE: The tariff classification of "Uscothane", conveyor belting of plastic and textile components, from Canada.

Dear Mr. Kennedy:

In your letter dated December 12, 1995, on behalf of Scandura (Canada), you requested a tariff classification ruling. The belting identified in your correspondence as "Uscothane", consists of a woven textile carcass of a polyester/nylon man-made fiber fabric, known as Usflex, that has been impregnated and covered on both sides with a liquid urethane compound, using a mold. Usflex is manufactured in the United States and is a trade name for Scandura's version of a straight-warp polyester/nylon/nylon fabric.

The principal components of the plastic are a polyester based polyurethane prepolymer, TDI, and MOCA, as a curative. The belting material sample measures 9 mm in thickness.

You believe that classification is under subheading 3926.90.5700, HTS, as other articles of plastic, belts and belting for machinery with textile components in which man-made fibers predominates by weight over any other textile fiber.

Classification of goods under the HTSUSA 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 and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order].

"The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, the official interpretation of the tariff at the international level, also offer some guidance in this matter. The EN for heading 3926 state in relevant part:

This heading covers articles, not elsewhere specified or included, of plastics . . . .

They include:

(7) Transmission, conveyor or elevator belts, endless, or cut to length and joined end to end, or fitted with fasteners.

* * *. In addition, this heading does not cover transmission or conveyor belts or belting, of textile material, impregnated, coated, covered or laminated with plastics (Section XI,e.g., heading 59.10).

[Underline added.]

It is a basic tenet of tariff classification that classification must begin at the four digit international heading level. If an item is not classifiable within the four digit heading, it is of no consequence what provisions may be inserted at the subheading levels. An item may not be classified at the subheading level if it is not classifiable within the heading. The competing provisions are:

3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:

5910.00 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:

Since your product is belting, not endless or fitted with fasteners, and appears to meet the specifics of heading 5910 compared with other articles of plastic, the applicable tariff provision for the product will be 5910.00.1090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for transmission or conveyor belts or belting, of textile material... other than power transmission. The general rate of duty will be 7.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 George Barth at 212-466-5884.

Sincerely,

Roger J. Silvestri
Director

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