Classification of metal conveyor belts upheld under Heading 73.33/40; exclusion from Chapter 84 defeated claim under Heading 84.22.

Imported conveyor belts made of iron or steel were treated as metal goods rather than machinery parts. Because the items were described as conveyor belts and not as chains, classification under Heading 73.29 was rejected. Note 1(h) to Section XV excluded endless belts of metal wire or strip from Chapter 84, so the goods fell outside Section XVI and could not be classified under Heading 84.22 as machinery parts for industrial furnaces. The classification under Heading 73.33/40 was therefore sustained.

---

---

Issues: Whether the imported conveyor belts were classifiable under Heading 84.22 as machinery parts for industrial furnaces, or were excluded from that heading and classifiable under Heading 73.33/40.

Analysis: The goods were described as conveyor belts and not as chains, so classification as chains under Heading 73.29 was not appropriate. Note 1(h) to Section XV excludes endless belts of metal wire or strip from Chapter 84. On that basis, the imported goods, being conveyor belts made of iron or steel, fell outside the scope of Section XVI and could not be treated as conveyor belts under Heading 84.22. They were therefore classifiable only under the metal-heading adopted by Customs.

Conclusion: The claim for re-classification under Heading 84.22 failed and the classification under Heading 73.33/40 was sustained, against the assessee.

---