United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 HQ Rulings > HQ 967225 - HQ 967474 > HQ 967285

Previous Ruling Next Ruling
HQ 967285




September 7, 2004

CLA-2 RR:CR:GC 967285 DSS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8587

Ms. Arlene Carsten
Carsten Systems and Machine. Ltd.
RR#2 Malaspina Road, C-71
9845 Malaspina Road
Powell River, BC V8A 4Z3 Canada

RE: Ruling Request for Carbon Steel Endless Belts (welded steel belts) from Canada

Dear Ms. Carsten:

In your letter to the Director, National Commodity Specialist Division (NCSD), New York, dated January 13, 2004, you inquire as to the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of several articles related to ceramic casting machines. A New York Ruling Letter (NY) K82442, dated February 19, 2004, classified most of the articles you requested. However, classification of your welded steel belts was forwarded to this office for reply. The classification of the steel belts is set forth below.

FACTS:

According to the information submitted, the articles are carbon (nonalloy) welded steel belts, or endless belts, for use in a dielectric tape casting machine. Th information provided states that the carbon steel belts usually measure 8 or 10 inches in width (although they may be made into custom widths between 8 and 12 inches) and 0.015 inches in thickness. These belts are made from flat-rolled steel, and are ground, polished and welded end to end into an endless loop. The belts are ground, polished and welded end to end in Canada prior to importation into the United States. They are not wound in coils. They are imported in their finished condition, ready for installation. The belts are used to replace worn out endless belts on your casting machines.

ISSUE:

Whether the instant carbon steel endless belts are classified as parts of an electric furnace (i.e., dielectric casting machine), or as articles of steel for tariff purposes.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

The HTSUSA provisions under consideration are as follows:

Other articles of iron or steel:
Other:
Other:
Other:
Other:
7326.90.8587 Other

8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof: Parts:
Other

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUSA and are thus useful in ascertaining the classification of merchandise under the System. The Bureau of Customs and Border Protection (CBP) believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

You claim the endless belts are parts classifiable in subheading 8514.90.8000, HTSUSA, at least in part based on New York Ruling Letter (NY) 883163, dated March 19, 1993. In NY 883163, CBP classified your alumna tape casting machine and dielectric tape casting machine under heading 8514 as industrial electric ovens. You claim the endless belts are used to carry baked ceramic slurry into the oven chamber. In NY K82442, dated February 19, 2004, CBP classified the tape casting and dielectric tape casting machines under subheading 8514.30.8000, HTSUSA, which provides for “Industrial or laboratory electric furnaces and ovens . . .: other furnaces and ovens: Other: Other.”

Section XVI, Note 1(ij), HTSUSA, excludes endless belts of metal wire or strip from Section XVI, and refers them instead to Section XV. Steel wire is defined for tariff purposes in Chapter 72, Note 1(o), and Chapter 73, Note 2. Cold-rolled steel strip is not defined in the tariff headings per se, however, it is described in the ENs to headings 7211, 7212, 7220, and 7226 as including flat-rolled articles less than 600 mm. Moreover, in the steel industry, cold-rolled steel strip is generally regarded as a flat-rolled product measuring less than 600 mm in width.

The instant carbon steel belt meets the definition of steel strip, so that Note 1(ij) would be applicable. The carbon steel belt is thus precluded from classification in Section XVI.

Chapter 72, Note 1(k) defines a flat-rolled product, in relevant part, as:

Rolled products of solid rectangular (other than square) cross section, which do not conform to the definition at (ij) above in the form of:

- coils of successively superimposed layers, or

- straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least 10 times the thickness or if of a thickness of 4.75 mm or more of a width which exceeds 150 mm and measures at least twice the thickness.

In its condition as imported, the belt is not coiled in successively superimposed layers, nor does it meet the criteria for products imported in straight lengths above. Hence, it does not meet the criteria for a flat-rolled product, and would not fall under heading 7211, HTSUSA. Because it is not provided for under another, more specific heading, the stainless steel endless belt falls under heading 7326, HTSUSA. It is classified under subheading 7326.90.8587, HTSUSA, which provides for, “Other articles of iron or steel: Other: Other: Other: Other: Other.” See also HQ 955730, dated February 3, 1994 (applying Section XVI, Note 1(ij)).

HOLDING:

Under the authority of GRI 1, and Section XVI, Note 1(ij), the instant carbon steel endless belt of steel strip, is provided for in heading 7326, HTSUSA. It is classified in subheading 7326.90.8587, HTSUSA, as “Other articles of iron or steel: Other: Other: Other: Other: Other.” The 2004 column one general rate of duty is 2.9 percent.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

Sincerely,

Myles B. Harmon

Previous Ruling Next Ruling

See also: