CLA-2-39:RR:NC:TA:350 J81829
Ms. Stacy Anne Hallon
Yusen Global Logistics
10200 NW 21st Street, Suite 101-109
Miami, FL 33172
RE: The tariff classification of two power drive belts, for use in hand power tools, from Japan.
Dear Ms. Hallon:
In your letter dated February 13, 2003, on behalf of Makita Latin America, you requested a tariff classification ruling. This letter was originally addressed to U.S. Customs in Washington, D.C., but was forwarded to the New York office for reply.
Two representative samples were submitted which were identified as part #’s 225064-5 and 225007-7. Additionally, you supplied diagrams depicting where these belts will be deployed on such power tools as sanders and planers. A black and orange colored belt was supplied.
The first item, i.e., the black belt (part #225064-5), is a typical endless synchronous belt. It measures about 1 cm in width and, while we received it after it had been cut, appears to be about 28 cm in circumference (not exceeding 60 cm). This belt is constructed from vulcanized rubber and contains textile reinforcement cords running longitudinally in the core of the belt. The wear surface of the “teeth” is covered with a woven textile fabric. While you did not identify the nature of the textile reinforcement in this or the other belt, we believe it is a single man-made textile fiber. This belt is for use on a power belt sander.
The second item or orange belt (part #225007-7) is a multi grooved V-belt. It measures about 1 centimeters in width and, while we received it after it had been cut, appears to be about 20 cm in circumference (not exceeding 60 cm). This belt is made of plastic and is reinforced with textile yarns or cords. It is designed for use on a power planing device.
The applicable subheading for the black belt (part #225064-5), will be 4010.39.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for … transmission belts or belting, of vulcanized rubber, combined with a single textile fiber, other. The rate of duty will be 1.9 percent ad valorem.
The applicable subheading for the orange belt (part #225007-7), will be 3926.90.5500, HTS, which provides for other articles of plastic, … 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 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division