CLA-2-54:OT:RR:NC:TA:348
Mr. Thomas D. Shorma
WCCO Belting, Inc.
1998 9th Street N.
Wahpeton, ND 58075
RE: The tariff classification of 100% polyester fabric from China and/or India.
Dear Mr. Shorma:
In your letter dated December 23, 2008, you requested a tariff classification ruling.
The submitted sample is identified as Style #802. It is a dyed woven fabric composed of 100% non-textured filament polyester. It contains 24 single yarns per centimeter in the warp and 20 single yarns per centimeter in the filling. This merchandise weighs 650 g/m2 and will be imported in 114, 122 and 145 centimeter widths.
In your letter you indicate the fabric has been coated with resorcinol formaldehyde latex (RFL), however the coating is not visible to the naked eye except for a change of color. The resorcinol formaldehyde latex which colors the fabric a characteristic orange-brown functions by promoting the adhesion of rubber to the fabric. You state this fabric is imported in rolls and will undergo a calendaring operation after importation that infuses rubber compounds to the fabric. These “calendared rolls” are then sent for a finish processing that permanently vulcanizes the rubber compounds to the RFL coated fabric. You state that the initial use of the finished product, after the processing outlined above, will be to move or shield grains or seeds on agricultural equipment that harvests, conveys or transports those commodities.
Your correspondence indicates it is your belief that this product is classifiable as a textile product for technical use in subheading 5911.10.0080, Harmonized Tariff Schedule of the United States, HTS. Classification of this product as a textile for technical use is not possible. This product is an intermediate product that requires considerable manufacturing after importation for it to be adapted to its final use. The fabric’s ability to enhance adhesion to rubber does not identify it as being for use in machinery, apparatus, equipment or instruments or as tools or parts of tools. The fabric must have the essential character of a made up article or must be advanced beyond the stage of fabric to a fabric which is identifiable as being for use in machinery, apparatus, equipment or instruments or as tools or parts of tools. This does not happen until the fabric adheres to the rubber after importation when it then becomes identifiable as being for use in the manufacture of carcasses for power transmission and conveyor belting. This is consistent with our classification of substantially similar RFL coated fabrics in HQ 966534, HQ 966535, HQ 966536, NY K87202, HQ 967341 and HQ W968436.
The applicable subheading for Style #802 will be 5407.61.9935, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabric obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, dyed, weighing more than 170 g/m2. The rate of duty will be 14.9%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division