The tariff classification of a Long Nip Shoe Press belt for paper making machinery, from England.

NY 812270 August 24, 1995 CLA-2-59:S:N:N6:350 812270 CATEGORY: Classification TARIFF NO.: 5910.00.1090 Mr. William H. Dutt Albany International corp. Post Office Box 1109 Albany, NY 12201 RE: The tariff classification of a Long Nip Shoe Press belt for paper making machinery, from England. Dear Mr. Dutt: In your letter dated June 20, 1995, which was received by this office July 7, 1995, you requested a tariff classification ruling. A small representative sample of the product, a cross sectional schematic of the operation and an installation video was furnished. The medium, referred to as a belt, is woven to size in tubular fashion from man-made fibers (not otherwise identified). The woven fabric is coated or covered on both sides with polyurethane plastic, which is impervious to the hydraulic oil pumped onto the surface of the shoe to create a hydrodynamic film. The tubular belt is approximately 3.25mm thick and weighs approximately 3,390grams/m2. No dimensions were furnished, but from the video, it appears that the belt is more than a meter in diameter and several meters in width. The Long Nip Shoe Press enables the papermaker to achieve nip widths of up to 10.5 inches. This belt rides over the shoe. The top and bottom felts and the paper sheet are sandwiched between the surface of this belt medium and the top press roll. The medium acts as a conveyor helping to carry or move the press felts and paper sheet through or past the nip shoe and top press roll. The item is referred to in the trade as a belt and does act or perform as a conveyor belt. You request classification as a machine part under HTS Heading 8439. This Heading falls under Section XVI of the tariff schedule. Note 1(e) to this section, however, excludes transmission or conveyor belts of textile material from this heading. Because of the "mediums's" function, trade designation as a belt, components and construction ..., the item will be classified in subheading 5910.00.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for transmission or conveyor belts or belting, of textile material, whether or not reinforced with metal or other material, of man-made fibers, other than power transmission belts and belting. The rate of duty will be 7.6 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