D86123 D8 Ruling Active

The tariff classification of Belt Tensioner Element from Germany

Issued January 22, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample of the Belt Tensioner Element plus a diagram of the part from your parts microfiche system. The Belt Tensioner Element is a metal unit containing an internal spring mechanism and vibration dampener. It is mounted on the Hydraulic Pump/Belt Tensioner Bracket. The Bracket mounts to the upper front section of the engine block. The Belt Tensioner Element applies a specific amount of force from the loaded spring mechanism to the Tension Roller via the Tensioner Lever. The Tension Roller pushes against the Drive Belt to prevent slippage, premature belt wear and ensure proper contact with all accessories driven by the belt.

CBP rationale

The applicable subheading for the Belt Tensioner Element will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other.

Full text

NY D86123 January 22, 1999 CLA-2-87:RR:NC:MM:101 D86123 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of Belt Tensioner Element from Germany Dear Mr. Resetar: In your letter dated December 17, 1998 you requested a tariff classification ruling. You submitted a sample of the Belt Tensioner Element plus a diagram of the part from your parts microfiche system. The Belt Tensioner Element is a metal unit containing an internal spring mechanism and vibration dampener. It is mounted on the Hydraulic Pump/Belt Tensioner Bracket. The Bracket mounts to the upper front section of the engine block. The Belt Tensioner Element applies a specific amount of force from the loaded spring mechanism to the Tension Roller via the Tensioner Lever. The Tension Roller pushes against the Drive Belt to prevent slippage, premature belt wear and ensure proper contact with all accessories driven by the belt. The applicable subheading for the Belt Tensioner Element will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other...Other. The rate of duty will be 2.5% ad valorem. The Belt Tensioner Element is not specifically classifiable in Chapter 84, therefore, it would be classified in Chapter 87 as a vehicle part. 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 Robert DeSoucey at 212-466-5667. After January 28, 1999 the telephone number will be changed to 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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