April 2019 — Question 71
Are Brazilian V-belts that are classified in HTSUS 3926.90.55 eligible for Generalized System of Preference (GSP) benefits and why?
- ANo, because A+ is the special program indicator (SPI) for the Automotive Products Trade Act (APTA) and not GSP.
- BNo, because A+ is the special program indicator (SPI) for the African Growth and Opportunity Act (AGOA) and not GSP.
- CYes, because Brazil is a GSP country listed in HTSUS General Note 4(a).
- DNo, because Brazil is not a GSP LDBDC. F. No, because V-belts cannot be classified in HTSUS 3926.90.55.✓ CBP's answer
CBP's cited authority
§ as demonstrated by its inclusion in HTSUS General Note 4 (a)§ the SPI “A+ in the Special column of the HTSUS pertaining to 3926.90.55 limits eligibility to least developed beneficiary developed countries (LDBDC”S) per HTSUS General Note 4 (b)9II)§ the LDBDC list in HTSUS General Note 4 (b)(i) does not include Brazil
Answer and citations as published in CBP's official answer key for the April 2019 examination.
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