CLA-2-40:RR:NC:SP:222 B83979
Mr. David Murphy
Grundfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
RE: The tariff classification of non-radial pneumatic tires for agricultural use from Serbia and Montenegro.
Dear Mr. Murphy:
In your letter dated April 2, 1997, on behalf of Royce Corp. you requested a tariff classification ruling.
You have provided a brochure showing various styles of tires with various tread patterns. You claim that they are all intended for agricultural/horticultural purposes.
You have provided a letter from the manufacturer certifying that the tires in question are designed exclusively for agricultural use. It states in part
The tread design manufactured for agricultural/horticultural use would not work properly in any other application because the tread patterns are designed for farming terrain and no other. The tires are sold exclusively for use on agricultural tractors and trailers.
The applicable subheading for the tires with herringbone tread (R10, R11, R14, R15, R40-R45, R62, R69,) will be 4011.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for new pneumatic tires of rubber, other having a herringbone or similar tread, designed for ...agricultural or horticultural machinery or implements provided for in chapter 84. The column 2 rate of duty will be free.
The applicable subheading for the tires without herringbone tread (R30, R31, R50-R54,) will be 4011.99.1000, HTS, which provides for new pneumatic tires of rubber, other, other, designed for ...agricultural or horticultural machinery or implements provided for in chapter 84 or in subheading 8716.80.10. The column 2 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 Alice R. Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division