CLA-2-39:S:N:N3H:350 859598

Ms. Laurie Langston
A.P.M. Distributing, Inc.
1470 Hillcrest Road
Norcross, GA 30093

RE: The tariff classification of five closed loop conveyor belts for use on bag filling machines, from Germany.

Dear Ms. Langston:

In your letter dated December 26, 1990, you requested a tariff classification ruling. Five samples were submitted and labeled 2.138.053.4, 2.138.064.4, 2.138.064.4, 2.138.050.4 and 2.138.106.2, respectively. All of the belts are composed of 100 percent polyurethane plastic which are internally reinforced with parallel steel cords. Also, one side of these belts is toothed or crenelated and the other side contains a layer of PU plastic that acts as a gripping surface to facilitate their end use, i.e., their use in facing pairs used to convey continuous sheets of plastic bags through a bag filling machine.

The applicable subheading for the five belts will be 3926.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for belting and belts, for machinery, not containing textile fibers. The rate of duty will be 4.2 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.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport