Headquarters Ruling Letter (HRL) 084763, dated September 9, 1989, Concerning Certain Industrial Belting

HQ 959318 August 5, 1996 CLA-2 RR:TC:FC 959318 ALS CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Gene Hobson Belting Industries Co., Inc. 20 Boright Ave. Kenilworth, NJ 07033 RE: Headquarters Ruling Letter (HRL) 084763, dated September 9, 1989, Concerning Certain Industrial Belting Dear Mr. Hobson: In HRL 084763 you were advised that certain industrial belting of polyurethane, not having any fabric woven in it and referred to as PU 0/6, was classifiable in subheading 3917.32.0050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We noted that that ruling was based on the premise as to the use of the belting. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act. Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of HRL 084763 was published July 3, 1996, in the Customs Bulletin, Volume 30, Number 27. FACTS: The article under consideration is industrial belting of polyurethane without any fabric woven into it. The belting comes in a variety or lengths and widths with a thickness of less than 3 mm. The belting is imported in the form of sleeves (tubes). ISSUE: What is the classification of industrial belting made solely of polyurethane and imported in the form of sleeves? - 2 - LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order. HRL 084763 held that the subject articles were classifiable under subheading 3917.32.0050, HTSUSA, (now 3917.32.6000, HTSUSA) the provision for other tubes, pipes, hoses, not reinforced, other, of plastics. In considering the propriety of that classification we considered the definition for the expression "tubes, pipes and hoses" contained in Legal note 8 to Chapter 39, HTSUSA. That definition provides, in pertinent part: For the purposes of heading 3917, the expression "tubes, pipes and hoses" means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids. We have noted that the instant product, PU 0/6, while being imported in sleeve or tubular form, is not a tube as that term is defined in the referenced legal note. The product is not a tube of the type generally used for conveying, conducting or distributing gases or liquids. Accordingly, it is not classifiable under the provisions for tubes, pipes and hoses of plastics. HOLDING: Industrial belting (PU 0/6) consisting of only polyurethane and not having any fabric woven into it which is imported in the form of sleeves (tubing), but is not capable of conveying, conducting or distributing gases or liquids, is classifiable in the provision for other articles of plastics, other, in subheading 3926.90.9890, HTSUSA. Merchandise so classifiable is subject to a general rate of duty of 5.3 percent ad valorem. HRL 084763, dated September 9, 1989, is hereby modified as to PU 0/6 belting. In accordance with section 625, this ruling  - 3 - will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decision pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Tariff Classification Appeals Division