CLA-2 CO:R:C:G 084610 CRS
Kazumune Kano, Esq.
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601
RE: Textile Material for Machine Polishing Pads
Dear Mr. Kano:
This is in reply to your letter dated February 15, 1989, to
our New York office, on behalf of your client Shima American
Corporation (Shima), in which you requested a classification
ruling under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) concerning rolls of polishing pad material
manufactured in and imported from Japan. Samples were submitted
with your request.
The merchandise in question consists of material imported in
rolls approximately one meter wide by thirty meters long. The
material is sold in this condition to Shima's customers who then
cut the material into circular shapes of various sizes for use as
machine polishing pads. In this manner Shima is able to supply
its customers with appropriately sized pads. Once cut, the pads
are mounted on honing machines by means of an adhesive backing
applied after importation, and used to polish silicon wafers and
computer disks. The pads are used with an abrasive element such
as silicon carbide or synthetic diamonds suspended in a slurry
which is applied between the pad and the surface to be polished.
The revolving action of the polishing pad in conjunction with the
slurry perform the polishing function.
You have requested confidential treatment in accordance with
19 CFR 177.2(b)(7) concerning the flow charts submitted with your
ruling request and also with regard to the component breakdown of
the polishing pad material. We agree to extend confidential
treatment to the flow charts but not to the component breakdown.
A total of five samples were submitted. Of these, four
consist of nonwoven man-made textile material impregnated or
coated with plastics while the fifth is made solely of plastics.
All of the plastics appear to have been processed identically.
They consist of a thin layer of polyurethane that has been cured
and surface-sanded. Sample 1173W has a sanded polyurethane upper
layer and a nonwoven backing and consists of 30 percent
polyurethane, 31 percent synthetic rubber, 28 percent polyester
fiber and 11 percent nylon. Sample 2003 has a plastic material
applied to the underside that stiffens the sheet and makes it
less workable and is made form 60 percent polyurethane, 5 percent
synthetic rubber and 35 percent polyester fiber. The Domy-2
sample consists solely of a 100 percent polyurethane plastic
sheet and has no textile backing. Samples 200U and 200M consist
of nonwoven polyester fabrics which have been impregnated with a
plastics material: 200M is 46 percent polyurethane and 54 percent
polyester fiber; 200U is 50 percent polyurethane, 50 percent
polyester fiber. You state that the material is specially
designed for use as polishing pads and that it has no use other
than as material for polishing pads.
Whether material for machine polishing pads is classifiable
as machine parts and accessories of heading 8466, HTSUSA, or as
textile articles for technical uses of heading 5911, HTSUSA.
LAW AND ANALYSIS:
Heading 8466, HTSUSA, provides for parts and accessories
suitable for use solely or principally with the machines of
headings 8456 to 8465. You maintain that the pads are parts
specifically designed to be used with honing machines (heading
8460) and that they should therefore be classified in heading
8466. However, it is Customs' view that as the merchandise in
question is imported in material lengths, it cannot be classified
as parts. In addition, Note 1(e), Section XVI, excludes certain
textile products with technical applications from Chapters 84 and
Heading 5911, HTSUSA, covers textile products and articles
for technical uses. Pursuant to Note 7(a), Chapter 59, these
include textile products in the piece including:
(i) Textile fabrics, felt and felt-lined woven fabrics,
coated, covered or laminated with rubber, leather or
other material, of a kind used for card clothing, and
similar fabrics of a kind used for technical purposes.
According to the Explanatory Notes, which constitute the official
interpretation of the Harmonized System at the international
level (four and six digits), the other materials referred to in
Note 7(a)(i), Chapter 59, include plastics. Furthermore, the
Explanatory Note to heading 5911 provides that:
The textile products and articles of this heading present
particular characteristics which identify them as being for
use in various types of machinery, apparatus, equipment or
instruments or as tools or parts of tools.
The heading includes, in particular, those textile articles
which are excluded from other headings and directed to
heading 59.11 by any specific provision of the Nomenclature
(for example Note 1(e) to Section XVI).
Fairchild's Dictionary of Fabrics (1970) at 435, defines the
term "piece" as "a standard length of fabric varying from 24
yards to 100 yards according to [the] type of fabric." The pad
material is imported in rolls one meter wide by thirty meters
long and therefore meets the definition of fabric in the piece.
Four of the five articles in question, samples 1173W, 2003, 200U
and 200M, are textile fabrics in the piece coated or covered with
plastics and consequently are classifiable in heading 5911.
The remaining sample, the Domy-2 material, is made solely of
cellular plastics. Heading 3921, HTSUSA, covers other plates,
sheets, film, foil and strip of plastics. Pursuant to Note 10,
Chapter 39, HTSUSA, and the Explanatory Note to heading 3921, the
plates, sheets, film, foil and strip of heading 3921 cover
cellular products, uncut or cut into rectangles. The Domy-2
material is cellular and imported in rolls and is therefore
classifiable in heading 3921.
The 1173W, 2003, 200U and 200M materials are classifiable in
subheading 5911.10.2000, HTSUSA, under the provision for textile
products and articles..., textile fabrics...for other technical
uses, other and are dutiable at 7.5 percent ad valorem.
The Domy-2 material is classifiable in subheading
3921.13.5000, HTSUSA, under the provision for other plates,
sheets, film, foil and strip, of plastics, cellular, of
polyurethane, other, and is dutiable at 4.2 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
Marvin Amernick, Acting Director
Commercial Rulings Division