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NY 888414

August 17, 1993

CLA-2-59:S:N:N6:350 888414


TARIFF NO.: 5911.32.0090

Mr. Matthew T. McGrath
Barns, Richardson & Colburn
1819 H Street, N.W.
Washington, D.C. 20006

RE: The tariff classification of a textile "belt" for technical use in paper-corrugating machinery, from Japan.

Dear Mr. McGrath:

In your letter dated July 14, 1993, on behalf of Mitsui & Co. (U.S.A.) New York, N.Y., you requested a tariff classification ruling.

You provided a small representative sample, technical data and a schematic diagram of how this product is used in a corrugator machine. You requested confidential treatment of the detailed specifications because of the developmental nature of this product. We will address the classification of this item in general terms.

The belt-like item, not identified by style or part number, consists of two plies of textile material, one knit the other woven, laminated together. Both materials are of man-made fibers. The relatively thin product weighs approximately 2,500 grams per square meter. This closed loop belt does not function as a power transmission or conveyor type belt but is necessary in the operation of the corrugator machine to facilitate putting the paper components together.

You believe that the subject merchandise should be classified as parts of machinery for finishing paper under HTS subheading 8439.99.50. Your colleague, Peter A. Martin, discussed this classification with National Import Specialist George O. Barth. It was noted that because of the textile nature of this "belt" and its necessary function in the operation of the corrugator machine, it is considered an article of textile material for technical use. Such a product is excluded from classification consideration within Section XVI, which covers chapter 84, by note 1. (e) to said Section.

The applicable subheading for the subject product will be 5911.32.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines... Weighing 650 g/m2 or more... other, including forming fabrics. Customs has taken a broad position on "similar machines" to encompass most manufacturing processes. The rate of duty will be 7.5 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.


Jean F. Maguire
Area Director

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