CLA-2 CO:R:C:T 950216 CC 864092
Hank Beesley & Associates Inc.
5201-L Indian Trail Ind. Pkwy.
Norcross, GA 30071
RE: Reconsideration of NYRL 864092; conveyor belting fabric;
Dear Mr. Beesley:
This letter is in response to your request for
reconsideration of New York Ruling Letter (NYRL) 864092, dated
June 14, 1991, concerning the tariff classification of conveyor
belting fabric. Samples were submitted for examination.
The merchandise at issue consists of two types of material:
a plastic mylar strip (generally a polyethylene terephthalate
polyester) and a woven fabric made of 100 percent polypropylene
man-made fibers. These materials will be imported in widths
varying from 3-3/4 inches to 12 inches on rolls varying from 600
feet to 1060 feet in length. You state that in their imported
condition the rolls are not cut to specific sizes. After
importation the material will be cut to size and joined to
itself or to other lengths for installation on the conveyor
system of various poultry-keeping machines.
In New York Ruling Letter (NYRL) 864092, dated June 14,
1991, the textile fabric, if under 30 centimeters in width, was
classified under subheading 5806.32.2000 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). The textile
fabric, if over 30 centimeters in width, was classified under
subheading 5407.73.2060, HTSUSA. The plastic strip was
classified under subheading 3920.62.0000, HTSUSA. We also ruled
that the merchandise at issue was not classifiable under
subheading 9817.00.60, HTSUSA, which grants duty free treatment
for certain parts of machines used in agricultural pursuits.
You have not contested the classification of this
merchandise, but state that it was subject to duty free treatment
under 870.45 of the Tariff Schedules of the United States (TSUS).
We presume, therefore, that you contest the finding of NYRL
864092 that this merchandise is not eligible for duty free
treatment under subheading 9817.00.60, HTSUSA.
Whether the subject merchandise is eligible for duty free
treatment under subheading 9817.00.60, HTSUSA?
LAW AND ANALYSIS:
Subheading 9817.00.60, HTSUSA, applies to parts to be used
in articles provided for in headings 8432, 8433, 8434, and 8436,
whether or not such parts are principally used as parts of such
articles and whether or not covered by a specific provision
within the meaning of additional U.S rule of interpretation 1(c).
We have ruled that in order for an article to be eligible
for duty free treatment as parts of machines used in agricultural
pursuits under subheading 9817.00.60, the following three part
test must be met: (1) the articles must not be among the long
list of exclusions to heading 9817.00.60, HTSUSA, under Section
XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUSA; (2) the
terms of heading 9817.00.60, must be met in accordance with GRI
1; and (3) the merchandise must meet the actual use conditions
required under Customs Regulations 10.133, 10 C.F.R. 133.
(Headquarters Ruling Letter (HRL) 087849 of May 22, 1991.)
Among the list of exclusions in Note 2 to Subchapter XVII,
Chapter 98, is articles of textile material (Note 2(e)). The
woven textile fabric is therefore excluded from consideration
under subheading 9817.00.60.
Although the plastic material would not be excluded from
consideration under subheading 9817.00.60 by Note 2 to Subchapter
XVII, Chapter 98, this material must meet the terms of subheading
9817.00.60 to be eligible for duty free treatment. Subheading
9817.00.60 provides for "parts." We ruled in HRL 087849 that
uncut rolls of belting fabric are not considered parts.
Consequently the plastic, which is entered in uncut rolls, does
not meet the terms of subheading 9817.00.60.
You contend that since the merchandise at issue was
eligible for duty free treatment under the TSUS, it should be
eligible for duty free treatment under the HTSUSA. The HTSUSA
replaced the TSUS as our statutory tariff schedule on January 1,
1989, pursuant to the enactment of the Omnibus Trade and
Competitiveness Act of 1988, 1204(c), 19 U.S.C.A. 3004 (c) (West
Supp. 1989). Although implementation of the HTSUSA was intended
to be, to the extent practicable, duty and quota neutral, some
changes were unavoidable when converting from our previously
national TSUS to the HTSUSA. The language of 9817.00.60, HTSUSA,
is different from that of 870.45, TSUS. Although the
merchandise at issue may have been subject to duty free treatment
under the TSUS, it does not meet the terms of 9817.00.60, HTSUSA,
for eligibility for duty free treatment.
The merchandise at issue is not eligible for duty free
treatment under subheading 9817.00.60, HTSUSA. NYRL 864092,
dated June 14, 1991, is affirmed.
John Durant, Director
Commercial Rulings Division