Margaret Wilson-McDowell, International Group-Customs Compliance
Michelin North America, Inc.
One Parkway South
PO Box 19001
Greenville, SC 29602-9001
RE: The tariff classification of Earth Mover and Off-The Road Tires from various countries
Dear Ms. Wilson-McDowell,
In your letter dated January 30, 2015, you requested a tariff classification ruling.
This office has reviewed the information provided. The items under consideration have been identified as five (5) models of Earthmover and Off-The Road-Tires used for multiple heavy duty vehicles.
The first tire has been identified as Global Part Number 845075, which is sized 35/65 R 33, with a rim diameter of 33 inches (83.82 cm).
The second tire has been identified as Global Part Number 512305, which is sized 29.5 R 29, with a rim diameter of 29 inches (73.66 cm).
The third tire has been identified as Global Part Number 775766, which is sized 29.5 R 25, with a rim diameter of 25 inches (63.25 cm).
The fourth tire has been identified as Global Part Number 039149, which is sized 26.5 R 25, with a rim diameter of 25 inches (63.5 cm).
The fifth tire has been identified as Global Part Number 321951, which is sized 26.5 R 25, with a rim diameter of 25 inches (63.5 cm).
This office has identified all subject tires as having a Radial, rather than Bias construction. Additionally all tires have the same tread pattern (XTXL), which has been examined and found to not to be within the definition of “herringbone” or similar type treading.
During our phone call of February 9, 2015 you stated that these tires are manufactured in six (6) sites around the world. These sites are located in France, Spain, Canada, Brazil, Romania and the United States.
The applicable classification subheading for the all subject tire models and sizes will be 4011.94.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Other: Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm: Radial” The rate of duty will be 4%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
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, please contact National Import Specialist Matthew Sullivan at email@example.com.
Gwenn Klein Kirschner
National Commodity Specialist Division