CLA-2-40:OT:RR:NC:N1:106
Gregory E. Wells
Allied Wheel
12300 Edison Way
Garden Grove, CA 92841
RE: The tariff classification of light truck tires from China.
Dear Mr. Wells:
In your letter dated December 12, 2011 you requested a tariff classification ruling. A brief description and photos were submitted with your request.
In your ruling request you state these tires to be size LT7.50R16G TL with a load range of “G”. 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. The tire is rated as 14 ply and has a “G” load range which indicates that it is capable of maintaining stability under heavier loads.
You have also submitted that, “The tires will be sold to OEM trailer manufactures to be put onto utility trailers and recreational vehicles. The tires are also sold as replacement tires for said trailers”. 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%. 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 ones described above.
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 Matthew Sullivan at (646) 733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division