CLA-2-85:OT:RR:E:NC:N1:112
Ms. Jessica L. Marriott
Branch Manager
YRC Logistics
1 Poston Road, Suite 240
Charleston, South Carolina 29407
RE: The tariff classification of pneumatic tire and wheel assemblies from China
Dear Ms. Marriott:
In your letter dated August 1, 2008, on behalf of Atlantic Tools Inc., you requested a tariff classification ruling.
The items concerned are pneumatic tire and wheel assemblies for small portable electric generating sets. Item number PT10 is approximately 10 inches in diameter, with a 4 inch rim diameter. Item PT12 is approximately 12 inches in diameter, with a 6 inch rim diameter. These tire and wheel assemblies are not for highway use nor are they used on vehicles. They are used with small portable electric generating sets. The tire and wheel assemblies would be attached to the base/frame upon which the generating set would be mounted. The tire and wheel assemblies make the otherwise heavy generating sets easier to move.
You have proposed classification of the pneumatic tire and wheel assemblies under subheading 4011.99.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Other: Other: Other.” The items in question are actually pneumatic tires that are mounted on metal rims/wheels. These items do not meet the terms of the heading; as such, they cannot be classified under heading 4011, HTSUS.
The applicable subheading for the pneumatic tire and wheel assemblies (Item numbers PT10 and PT12) will be 8503.00.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machines of heading 8501 or 8502: Other: Other: Other.” The rate of duty will be 3%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on 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, contact National Import Specialist Steve Pollichino at (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division