4010.32 - 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:

This HTS category, 4010.32, specifically classifies endless transmission belts of a trapezoidal cross-section, commonly known as V-belts. Crucially, these belts are *other than* V-ribbed and have an outside circumference that measures greater than 60 cm but not more than 180 cm. The trapezoidal shape is designed to fit into corresponding grooves on pulleys, ensuring efficient power transmission through friction. These belts are typically made of vulcanized rubber, either alone or reinforced with other materials.

It is important to differentiate 4010.32 from its siblings. For instance, 4010.31 covers V-ribbed belts of a similar circumference range, highlighting the importance of the belt's surface pattern. Other siblings, such as 4010.33 and 4010.34, cover V-belts with larger circumference ranges, while 4010.35 and 4010.36 classify endless synchronous belts, which utilize teeth for positive engagement rather than friction.

The subcategories within 4010.32 further refine the classification based on material composition. The main subdivisions are: 4010.32.30.00, which covers V-belts where rubber is combined with textile materials (such as cord or fabric reinforcement), and 4010.32.60.00, which encompasses all other V-belts that do not fall under the combined textile materials category. This distinction is critical for determining the precise tariff treatment.