235419

This is an endless belt (continuous circumference) used in the manufacture of door operators. It has a circumference of 90 centimetres and a trapezoidal cross-section (V-belt), and is made of fabric covered with rubber.

In accordance with Memorandum D10-14-53, Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of the Customs Tariff, conveyor belts are used to transport goods and transmission belts are used to transfer power. In this case, the belt is a transmission belt. This belt is excluded from heading 59.10 of the Harmonized System by Note 6 b) to Chapter 59, which states that “heading 59.10 does not apply to: transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 40.10)”. Note 8 to Chapter 40 states that “heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber”. Heading 40.10 covers “conveyor or transmission belts or belting, of vulcanised rubber”. Within that heading, subheading 4010.32 covers “endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm”.

In accordance with General Interpretative Rule 1 of the Harmonized System, the transmission belt is classified under classification number 4010.32.90.90 of the Customs Tariff.