CLA-2-40:S:N:N6:343 807226
Mr. Chris Leach
Mitsubishi International Corporation
333 South Hope Street, Suite 2500
Los Angeles, CA 90071
RE: The tariff classification of off the road tires from Japan.
Dear Mr. Leach:
In your letter dated February 13, 1995 you requested a tariff classification ruling.
You request classification of five tires. They are identified as part/spec# G2-G15, which you state is for a road grader; part/spec# G18(in), which you state is for industrial vehicles; part/spec# E4-G36ET which you state is for earth moving/logging machinery; part/spec# L2-G29(wide base) which you state is for loaders/dozers and part/spec# G44(fw) which you state is for a wheel crane.
You state that all of the above tires are new pneumatic tires of rubber. They are non radial bias ply tires. The tread on all but G44(fw) consists of parallel line tread design in a row with adjacent rows slanting in the reverse direction (herring bone design). The G44(fw) has a parallel line tread design but no adjacent rows slanting in the reverse direction. All five tires are intended for use on sand, silt & clay (wet); silt & clay (some rock). G18 and G36 are intended for use on rock.
The applicable subheading for the off the road tires will be 4011.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for new pneumatic tires, of rubber; other; having a "herring-bone" or similar tread; other. The rate of duty will be 3.2 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport