CLA-2-40:OT:RR:NC:TA:350

Ms. Tracey Topper Gonzalez
Grunfeld, Desiderio, Lebowitz, Silverman and Klestadt, LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a gear belt, for adjusting the steering column of an automobile, from Scotland.

Dear Ms. Gonzalez:

In your letter dated November 12, 2012, on behalf of ThyssenKrupp Presta Terre Haute (“ThyseenKrupp”), you requested a tariff classification ruling.

The instant sample, which you identify as a gear belt, consists of an endless synchronous belt that is stated to be composed of glass cord, polychlorene rubber and polyamide fabric. The belt measures 28 centimeters in outer circumference and about 3/16" in width. This belt is used for the height adjustment of an automobile’s power tilt steering column. Specifically, one motor is used to tilt the steering column up and down and that motor turns a worm gear which rotates a threaded spindle. The spindle, in turn, rotates in a mating nut and pushes the housings up or down. You mention that the automobile ignition does not need to be turned on before the gear belt can operate.

The applicable subheading for the product will be 4010.39.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other transmission belts or belting, of vulcanized rubber, … combined with a single textile material, other. The rate of duty will be 1.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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,

Thomas J. Russo
Director
National Commodity Specialist Division