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January 13, 1999

CLA-2-39:RR:NC:TA:350 D85903

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.2900

Ms. Christel Horn-Lopez
Breco-flex Co., L.L.C.
P.O. Box 829
222 Industrial Way West
Eatontown, NJ 07724

RE: The tariff classification of urethane and kevlar cord belting sleeve, timing, from Japan. Dear Ms. Horn-Lopez:

In your letter dated December 10, 1998 and follow up Fax of December 30, 1998, you requested a tariff classification ruling.

The sample submitted, in sleeve form, is composed of molded polyurathane with kevlar (a nylon man-made fiber) tensile cords embedded in the plastic and running parallel to the length of the material. There is no textile fabric component present, only the textile tensile cords.

One surface is smooth and the other is crenelated or with teeth with a set pitch of 5 mm. The belting is 100 mm wide and will range in lengths (closed loop) from 4,000 to 14,600 mm. The submitted sample has an overall thickness of 2.5 mm. This material will be further processed in your plant by slitting to a desired width. You have indicated that the finished belts will be used in the knitting industry on their knitting machines. Such a belt is used to power the frame holding the cones of yarn in the knitting machine. It is considered a synchronous or timing belt.

You make reference to past conversations in which the configuration of the belt or belting might govern its classification. In studying the issue and the Explanatory Notes regarding belting under 4010, in reality, it would be the use or function of the belt that would govern its particular classification, be it conveyor or power transmission.

Regardless of under which heading a particular belt or belting is classified, antidumping duties would apply where applicable. Such duties would be applicable in this situation.

Your suggested classification of 3926.90.6010 is for a synchronous belt not containing any textile fibers. This tariff item is negated by two points, the kevlar cords are textile in nature, and, following the Explanatory Notes to 3926, this heading covers only belts and not belting.

Due to the nature of the construction of this belting, a single type of textile fiber cord encased in polyurathane plastic with a weight well in excess of 1,492. Kg/m², the product is classifiable under in subheading 3921.90.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing more than 1.492 kg/m². The rate of duty will be 4.4 percent ad valorem.

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 George Barth at 212-466-5884.

Sincerely,

Robert B. Swierupski
Director,

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