CLA-2-40:OT:RR:NC:N1:106
Mr. Richard Luskin
Foreign Tire Sales, Inc.
2204 Morris Ave.
Union, NJ 07083
RE: The tariff classification of light truck tires from China.
Dear Mr. Luskin:
In your letter dated September 30, 2009 you requested a tariff classification ruling. A description and sales information from a European website were submitted with your request.
The tire is stated to be size LT235/85R-16 but is sold as LT235/85-R-15 14 Linglong LL F835. The designation LT is in accord with common marking of tires for sale in the United States for installation and use on light trucks. The R designation indicates that this is of radial construction. You further state that the tire is rated as 14 ply and has a “G” load range which indicates that it is of capable of maintaining stability under heavier loads.
You have also submitted that, “This tire is used exclusively on utility trailers.” However, the advertising from the internet which you supplied for this Linglong tire shows that the F835 is a “Radial Truck Tyre” with no mention of trailer use. Additionally, special trailer service tires would typically bear an ST designation rather than an LT designation if so marked.
The applicable subheading for the light truck tires will be 4011.20.1005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for new pneumatic tires , of rubber: of a kind used on buses or trucks: radial, on-the highway: light truck. The rate of duty will be 4 percent ad valorem. It should be noted that Presidential Proclamation 8414 which imposes additional duties on certain tires from China includes tires designed and marketed for use on light trucks, such as the LT235/85R-16 sold as LT235/85-R-15 14 Linglong LL F835..
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