Are Brazilian V-belts that are classified in HTSUS 3926.90.55 eligible for Generalized System of Preference (GSP) benefits and why?
A. No, because A+ is the special program indicator (SPI) for the Automotive Products Trade Act (APTA) and not GSP.
B. No, because A+ is the special program indicator (SPI) for the African Growth and Opportunity Act (AGOA) and not GSP.
C. Yes, because Brazil is a GSP country listed in HTSUS General Note 4(a).
D. No, because Brazil is not a GSP LDBDC.
E. No, because V-belts cannot be classified in HTSUS 3926.90.55.
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The Answer is: D
Citation: True, Although Brazil is a GSP beneficary country, 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) and the LDBDC list in HTSUS General Note 4 (b)(i) does not include Brazil.
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