CLA-2-39:OT:RR:NC:N1:137
John Moyes
SureFit Parts, LLC
50400 Patricia Street
Chesterfield, Michigan 48051
RE: The tariff classification of vulcanized rubber v-belts from China
Dear Mr. Moyes:
In your letter dated August 30, 2022, you requested a tariff classification ruling.
The product under consideration identified by part number C-BLT-0016 is a trapezoidal cross section belt (V-belt) for use on lawn mowers. The belt is composed of vulcanized natural rubber, polyester cord and a cotton wrapping. The belt is designed exclusively for incorporation into a residential lawn mower.
The applicable subheading for C-BLT-0016, a vulcanized natural rubber v-belt, will be 4010.39.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for conveyor or transmission belts or belting, of vulcanized rubber: transmission belts or belting: other: of trapezoidal cross section (V-belts and belting): combined with textile materials. The general rate of duty will be 3.4 percent ad valorem.
In your request, you state that you believe this article should be classified under subheading 9817.00.60, HTSUS, which provides for parts to be used in articles of heading 8433, HTSUS. Subheading 9817.00.60, HTSUS, is an actual use provision. Before an article can be classified in this heading, a three-part test must be applied:
The articles must not be among the long list of exclusions to heading 9817.00.50 or 9817.00.60 under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2;
The terms of heading 9817.00.50 or 9817.00.60 must be met in accordance with GRI 1; and
The merchandise must meet the actual use conditions required in accordance with sections 10.131-10.139 of the Customs Regulations (19 CFR §§10.131-10.139).
The first part of the test is to determine whether the v-belt is excluded from 9817.00.60, under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. The v-belt is classified under heading 4010, HTSUS. There is no exclusion for articles of Chapter 40, therefore the first part of the test is satisfied.
The second part of the test calls for the v-belt to be included within the terms of subheading 9817.00.60, HTSUS, which has two requirements: the article under consideration must 1) qualify as a part; and 2) be used with an article of headings 8432, 8433, 8434, or 8436.
With respect to the first requirement of the subheading, a part must be either: an integral, constituent, or component part, without which the article to which it is to be joined could not function as such article. In this case, the v-belt is for use as an integral part of the lawn mower without which the lawn mower could not function properly.
Regarding the second requirement of subheading 9817.00.60, HTSUS, lawn mowers are provided for in heading 8433, HTSUS, and therefore the v-belt is a part to be used in an article provided for in heading 8433, HTSUS.
Therefore, provided the v-belt will actually be used in lawn mowers classified in heading 8433, and the documentary requirements of 19 C.F.R. §10.131 through §10.139 can be satisfied, they may qualify for duty-free treatment under 9817.00.60. We note in particular that the importer is responsible for satisfying the documentary requirements, and the v-belt must be intended for such use at the time of entry and proof thereof must be furnished within three years of the date of entry.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division