The tariff classification of vulcanized rubber V-belts, from Korea.

NY A87614 September 23, 1996 CLA-2-40:RR:NC:TP:350 A87614 CATEGORY: Classification TARIFF NO.: 4010.29.1000 Ms. Maria Gonzalez Gamar International Inc. 6758 N.W. 72nd Street Miami, Fl 33166 RE: The tariff classification of vulcanized rubber V-belts, from Korea. Dear Ms. Gonzalez: In your letter dated August 2, 1996, which was received by this office September 13, 1996, on behalf of an unspecified client, you requested a tariff classification ruling. While no representative sample was submitted, your letter requests the tariff classification of vulcanized rubber V-belts measuring over 240 centimeters in circumference. It was not indicated in your correspondence, but we presume that these belts have automotive application and contain textile fiber reinforcement. The applicable subheading for the belts will be 4010.29.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ... transmission belts or belting, of vulcanized rubber, of trapezoidal cross section (V-belts and belting), combined with textile materials. The rate of duty will be 4.4 percent ad valorem. It should be noted that effective January 1, 1996, the classification of V-belts became governed by the circumference of such belts. The classification provided above would apply to V-belts having a circumference that is either under 60cm or over 240cm. Similar V-belts having a circumference exceeding 60cm but not exceeding 180cm would fall in tariff item 4010.21.3000, HTS, with duty of 4.4 percent ad valorem. Also, V-belts having a circumference exceeding 180cm but not exceeding 240cm would fall in tariff item 4010.22.3000, HTS, with duty of 4.4 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 George Barth at 212-466-5884. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division