CLA-2-40:RR:NC:MM:101 H88772

Mr. John F. Jäger
Toyota Tsusho America, Inc.
702 Triport Road
Georgetown, Kentucky 40324

RE: The tariff classification of Industrial Solid Rubber and Solid Rubber Cushion Tires from Canada, Japan and Taiwan

Dear Mr. Jäger:

In your letter dated February 21, 2002 you requested a tariff classification ruling on behalf of your client Shun Gin Rubber Industry Company Ltd.

You submitted descriptive literature on Solid Cushion and Solid Rubber Push-on Tires. You state that these tires are imported for industrial use, specifically for forklifts.

The applicable subheading for the Industrial Solid Rubber and Solid Rubber Cushion Tires will be 4012.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: Other: Solid or cushion tires. The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division