CLA-2-39:RR:NC:TP:350 A84758
Mr. Lawrence Lee
UPN Technologies (USA) Corporation
396 Broadway, Suite 1000
New York, NY 10013
RE: The tariff classification of a plastic "V" power drive belt for small electronic hand held machines, etc., from China.
Dear Mr. Lee:
In your letter dated June 17, 1996, you requested a tariff classification ruling. The manufacturers are given as Shanghai UPN Special Material Co., Ltd. or Bao Ya Automobile Fittings Manufacture Co., Ltd, China.
The instant sample, consists of a "V" power drive belt (closed loop) measuring about 9.5" in circumference and 3/8" (4mm) in width. The belt is composed of polyester in plastic form and is reinforced with nylon man-made fiber tensile cords. The belt contains three longitudinal grooves on the outer surface. On the inner surface are 67 shallow teeth which are not considered to indicate a synchronous belt. Instead, they are present to help prevent slippage and give a more positive drive. This product is considered to be a V-belt, which, per a recent telephone conversation, is employed in such things as sewing machines and vacuum cleaners, etc. The following technical specifications were provided for this belt:
Toluene disocyanate (TDI): 20.0%
Polyester 301: 70.5%
Moca: 9.0%
Nylon: 0.5%
Total: 100.0%
The applicable subheading for the belt will be 3926.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for ... belts, for machinery, containing textile fibers, V-belts. The rate of duty will be 5.1 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 George Barth at 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division