CLA-2 CO:R:C:F 952171 ALS
Chief, Customs Information Exchange
New York Seaport Area
6 World Trade Center
Room 450
New York, New York 10048-0945
RE: Request for Advice on the Classification of Rubber Tire
Tread Material from Mexico, CIE T3900078255
Dear Mr. Mitchell:
This is in reference to an undated memorandum from the Chief,
National Import Specialist Branch 3, New York Seaport, received in
this office on July 10, 1992. The memorandum concerns a difference
of opinion as to the tariff classification of rubber tire tread
material from Mexico.
FACTS:
The product under consideration is rubber tire tread material
imported on rolls, approximately 20 feet long and 8 inches wide.
The surface is molded into an intricate shape to give traction.
ISSUE:
What is the proper classification of rubber tire tread
material imported on rolls?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
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GRI 1 provides that the classification is determined first in
accordance with the terms of the heading and any relative section
and chapter notes. If GRI 1 fails to classify the goods and if
the heading and legal notes do not otherwise require the remaining
GRI's are applied taken in order.
In this case we have a difference of opinion between the
National Import Specialist (NIS) and the field import specialist
(FIS) at Laredo, Texas. The NIS has classified the product in
subheading 4016.99.5050, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for other articles of
vulcanized rubber other than hard rubber, other. The FIS at
Laredo, Texas, believes the material should be classified in
subheading 4008.21.0000, HTSUSA, which provides for sheets of
noncellular rubber.
We considered the arguments put forth by the aforementioned
Customs officers in support of their positions. These arguments,
while meritorious, are premised on the presumption that there is
no HTSUSA provision which specifically covers the article under
consideration.
In reviewing the possible headings which might be applicable
to the instant product, we considered both heading 4008 and heading
4016, HTSUSA. While both headings have relevance to the
classification of the rolls of tire tread material, neither heading
specifically covers the product.
We considered other possible headings that might be applicable
to the instant product. In this regard we noted heading 4012,
HTSUSA, which covers "[R]etreaded or used pneumatic tires of
rubber;...interchangeable tire treads...of rubber." It appeared
that the term "interchangeable tire treads" might be a British term
referring to tire retread material. We, however, were unable to
obtain an interpretation of that term from U.S. sources.
We next consulted with Her Majesty's Customs and Excise
(UK Customs). The appropriate authorities in UK Customs indicated
that they were not familiar with the term and suggested that we
might wish to discuss the matter with the British Rubber
Manufacturers' Association Ltd. which UK Customs uses as an
authoritative information source on matters concerning rubber
products. The Director of such organization advised us that the
interchangeable tire treads is not a British term and that the
British use the same terminology for the product as we do. He,
however, after contact with local sources, was able to advise use
that stated that " `interchangeable tire treads' is the term used
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to describe pre-cured treads which are then fitted by adhesive,
etc. to a used tyre carcase suitably prepared for this purpose."
He noted that "[M]ost retreads are manufactured by applying an
uncured tread to a prepared used tyre carcase and then the curing
of the tread takes place by moulding the complete carcase and
uncured tread."
We next consulted the American Retreaders Association. Their
representative advised us that interchangeable tire treads was not
an industry term and that while certain special use tires have
tread which is bolted onto a tire casing (carcass) and might be
considered as interchangeable, this was not generally true. He
described two retreading processes, one cementing pre-cured tire
tread onto a tire casing and one applying uncured tire tread onto
a tire casing through a vulcanization process. He indicated that
the sample retread material fell within the pre-cured tire tread
process.
We believe that the information provided by the above sources
clarifies the term "interchangeable tire treads" and confirms that
the product under consideration is properly classifiable in heading
4012 which also covers retreaded or used pneumatic tires.
HOLDING:
Tire tread material imported on rolls which is applied to tire
casings (carcasses) subsequent to importation is classifiable in
subheading 4012.90.5000, HTSUSA, the provision for retreaded or
used pneumatic tires of rubber..., Other, Other. Such product is
subject to a general rate of duty of 5.3 percent ad valorem.
Such material, if the product of Mexico, which meets the
requirements of General Note 3(a)(ii) of the Harmonized Tariff
Schedule of the United States Annotated, regarding the General
System of Preferences (GSP), is eligible for a free special rate
of duty upon compliance with the provisions of section 10.171 et
seq., Customs Regulations (19 CFR 10.171 et seq.).
Sincerely,
John Durant, Director
Commercial Rulings Division