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859598 85 Ruling Active

The tariff classification of five closed loop conveyor beltsfor use on bag filling machines, from Germany.

Issued January 31, 1991 by U.S. Customs and Border Protection.

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85 859598 (January 31, 1991)

Tariff classification

HTS codes: 3926.90.6090

Headings: 3926

Product description

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.

CBP rationale

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.

Full text

NY 859598 January 31, 1991 CLA-2-39:S:N:N3H:350 859598 CATEGORY: Classification TARIFF NO.: 3926.90.6090 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

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