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N266954 N2 Ruling Active

The tariff classification of serpentine belt tensioner assembly with bracket from South Korea

Issued July 30, 2015 by U.S. Customs and Border Protection.

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N2 N266954 (July 30, 2015)

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

Product description

The item under consideration has been identified as a serpentine belt tensioning assembly with an integrated mounting bracket, which you have assigned item code 252802G115. The assembly consists of an auto tensioner, pulleys, idler and bracket.

Full text

N266954 July 30, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of serpentine belt tensioner assembly with bracket from South Korea Dear Mr. Oh, In your letter dated July 23, 2015, you requested a tariff classification ruling. The item under consideration has been identified as a serpentine belt tensioning assembly with an integrated mounting bracket, which you have assigned item code 252802G115. The assembly consists of an auto tensioner, pulleys, idler and bracket. You state that power generated from the engine is transmitted through the belt, which must have proper and constant tension on it to ensure the integrity of the belt. The applicable classification subheading for the belt tensioning assembly with an integrated mounting bracket, item code 252802G115 will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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