CLA-2-40:RR:NC:TA:350 K80472
Mr. Bradford Clifton
Porche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of an endless V-belt, for use in automobiles, from Germany.
Dear Mr. Clifton:
In your letter dated October 30, 2003, you requested a tariff classification ruling.
The instant sample, identified as part# 999 192 206 50, consists of a V-belt for use in automobiles. Specifically, the belt is composed of textile reinforced vulcanized rubber, contains multiple “V” shaped grooves in cross-section and measures 103 cm in length and about 1.5 cm in width. This belt is designed to transmit power from the crankshaft pulley to the air conditioning compressor and alternator in the engine compartment of an automobile.
The applicable subheading for the belt will be 4010.31.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for endless transmission belts of trapezoidal cross section (V-belts), V-ribbed, … of an outside circumference exceeding 60 cm but not exceeding 180 cm, … combined with textile materials. The rate of duty will be 3.4 percent ad valorem.
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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division