CLA-2-40:OT:RR:NC:N2:201
Michelle Li
Thompson Hine, LLP.
1919 M Street N.W., Suite 700
Washington, 20036
RE: The tariff classification of pneumatic tires from China
Dear Ms. Li:
In your letter dated April 24, 2020, you requested a tariff classification ruling on behalf of your client, Transamerica Tire Co. Ltd. of Memphis, Tennessee.
The items under consideration have been identified as four (4) sizes of radial tires, which you state are designed for Special Trailer use.
ST235/85R16 14ply & 16ply
ST235/80R16 14ply & 16ply
ST225/90R16 14ply
ST225/75R15 12ply & 14ply
All the Tires are manufactured in China. They are of radial construction and made of rubber and nylon with a steel internal carcass. The tires are designated as “ST” tires, or “Special Trailer” tires, that are highway-terrain all-season tires manufactured for trailer applications. In your submission, you provided photographs showing they are labeled “For Trailer Service Only”.
You state that the ply ratings range from 12 to 16 and have a load range designated by a letter “G”, an aspect ratio of 75, and a load index ranging from 121 to 124 (i.e., each tire is rated to carry a maximum load of 3640 to 4080 pounds).
Their dimensions range from 72-81 cm in diameter and 23-24 cm in width, with a rim diameter of 15 and 16 inches.
The applicable subheading for the these tires will be 4011.90.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Other: Radial: Of a kind used on golf carts, all-terrain vehicles, and for turf, lawn and garden, and trailer applications”. The rate of duty will be 4% ad valorem.
In your request you seek clarification on whether these tires are exempted from the additional 301 Investigation duties. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4011.90.2010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4011.90.2010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
The articles in question may be eligible for an exclusion from the Section 301 tariffs; however, that determination will be made independently of the tariff classification ruling. For further information on admissibility, please contact your assigned Customs Center of Excellence & Expertise office prior to the importation of the goods.
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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division