3926.90.55.00 - V-belts

This HTS category, 3926.90.55.00, specifically classifies V-belts made of plastics or other materials covered by headings 3901 to 3914. V-belts are characterized by their trapezoidal cross-section, designed to transmit power between pulleys in machinery. This classification applies to such belts when they are not specifically covered by other provisions, and their construction primarily relies on plastic materials.

Within the broader category of "Belting and belts, for machinery," this subheading is distinguished by its focus on V-belts that "Containing textile fibers." Therefore, 3926.90.55.00 is for V-belts where the predominant material or reinforcing element is plastic, but it excludes those that incorporate significant textile components which would fall under the "Containing textile fibers" sibling category. This distinction is crucial for accurate tariff application, as the presence and proportion of textile fibers can alter classification.

As this is a leaf node within the HTS, there are no further subcategories. Classification at this level is determined by the specific form and function of the belt as a V-belt constructed from plastic or other enumerated materials, ensuring it is intended for use in mechanical power transmission systems. The defining characteristic is its V-shaped profile and its primary composition falling within the scope of Chapter 39 plastics.