CLA-2-87:OT:RR:NC:N2:206
Kevin Williams
Clark Hill, PLC
130 E Randolph Street
Chicago, IL 60601
RE: The tariff classification of cast aluminum trailer wheels from China.
Dear Mr. Williams:
In your letter dated June 5, 2020, you requested a tariff classification ruling on behalf of your client, Lionshead Wheel and Tire, LLC.
The products under review are five Cast Aluminum Trailer Wheels, which are used on recreational vehicles. The diameters of all five wheels do not exceed fifty seven (57) centimeters. You state that there are three physical characteristics that typically distinguish aluminum trailer wheels from those used on motor vehicles.
The first characteristic is the load rating. Trailers are used to haul loads. In the recreational trailer industry, this load consists of the trailer body and its contents, such as appliances, furniture and bedding.
The second characteristic is offset, which refers to the location of the mounting surface in relation to the centerline of the wheel. The centerline is the centermost point of a wheel if it is cut in half vertically. The mounting surface is where the wheel is mounted to the axle with lug bolts. Trailer wheels typically have no offset so that the mounting surface is on the centerline of the wheel.
The third characteristic is the different purposes for which the wheels and the tires mounted on them are designed. Wheels and tires for trailers do not undergo stresses from acceleration and steering, because they travel in a relatively straight line behind the towing vehicle.
You suggested classifying the cast aluminum wheels in subheading 8708, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for parts of the motor vehicles of headings 8701 to 8705 – road wheels. Based on the information supplied, the wheels are designed specifically for trailers of heading 8716, HTSUS. As a result, classification of the cast aluminum wheels in heading 8708, HTSUS is precluded.
The applicable subheading for the Cast Aluminum Trailer Wheels, will be 8716.90.5048, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Wheels: Other: Wheels: Other Wheels.” The general rate of duty will be 3.1% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8716.90.5048, 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 8716.90.5048, 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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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 and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division