CLA-2-40:OT:RR:NC:N1:106
Mr. Fernando Olavarria
Pepino Motorcycle Center
HC6, Box 17541, RD445, km 3.3
San Sebastian, PR 00685
RE: The tariff classification of a tire for an all-terrain vehicle (ATV) from China.
Dear Mr. Olavarria:
In your letter dated September 16, 2009 you requested a tariff classification ruling. Descriptive information and photos were included. Additionally, several websites marketing this tire were visited.
The tire in question is Cheng Shin Rubber Industrial of China’s model C828. The tire is non-radial and available in two and four ply. As noted both in your submission and on all websites visited the tire is designed and marketed for use on all terrain vehicles. The tread is an aggressive combination of diagonal bars and square studs which would offer enhanced traction.
The applicable subheading for the all-terrain vehicle (ATV) tire will be 4011.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for new pneumatic tires, of rubber: of a kind used on motor cars: other. The rate of duty will be 3.4 percent ad valorem. It should be noted that US International Trade Commission publication 4085, on which Presidential Proclamation 8414 which imposes additional duties on certain tires from China is based, excludes tires of a kind used on all-terrain vehicles.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division