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NY 853060

CLA-2-59:S:N:N3H:350 853060


TARIFF NO.: 5910.00.1090; 4010.91.1590; 4010.99.1590

Mr. Harry Wood
H.A. & J.L. Wood, Inc.
231 N. 3rd St.
Pembina, ND 58271

RE: The tariff classification of six finished conveyor belts for use in agriculture from Canada.

Dear Mr. Wood:

In your letter dated May 23, 1990 on behalf of Ag Belting and Canvas, Inc., you requested a tariff classification ruling.

Six sample pieces of the belts you intend to import were submitted. All contain one or more substrates or carcasses of man-made materials (usually woven) that have been laminated to either a polyvinyl chloride plastics material or an SBR rubber. Specifically, styles B-1 and B-2 contain rubber, the balance plastic. Some have grooves or ridges to facilitate their use in the agricultural industry for conveyance purposes - mainly harvesting operations. While the catalog you submitted talks about belting, your letter appears to seek the classification of finished belts that are custom fitted to fit on a particular machine.

The applicable subheading for the four belts containing PVC will be 5910.00.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for transmission or conveyor belts or belting, of textile materials, whether or not reinforced with metal or other material. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the two belts containing SBR rubber will be either 4010.91.1590 (over 20cm wide) or 4010.99.1590 (not over 20cm wide), HTS, which provides for conveyor or transmission belts or belting, of vulcanized rubber. The rate of duty will be 8 percent ad valorem in both instances. Goods classifiable under subheadings 5910.00.1090, 4010.91.1590 and 4010.99.1590, HTS, which have originated in the territory of Canada, will be entitled to a 6.4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Additionally, please note that goods classified in HTS 5910.00.1090 entered after April 1, 1990 (i.e. with supporting documentation) may be entered duty free under item 9905.59.05 provided they are used with certain agricultural machinery of items 8433.40, 8433.51, 8433.53, 8433.59 or 8436.80 HTS. Your inquiry concerning the applicability of item 9802.00.80 cannot be addressed without a more detailed description of the manufacturing or assembly operations performed, where they are performed and the source of the component materials.

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.


Jean F. Maguire
Area Director

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