CLA-2-40:OT:RR:NC:N2:201
Mr. Rick Harris
Global Rubber Industries Pvt. Ltd
28 Joseph's Lane
Columbo Western Province, 00400
Sri Lanka
RE: The tariff classification of tires from Sri Lanka
Dear Mr. Harris:
In your letter dated June 9, 2021, you requested a tariff classification ruling.
The first item under consideration has been identified as model GREEN EX I100. You state this tire is built for free-rolling wheels on wagons, hay balers, seeders, and fertilizer spreaders. It is constructed of compounds specially designed to resists wear and cuts. You state that the tire sizes are 9.5L-14SL, 11L-14, 5.90-15, 6.70-15SL, 9.5L-15SL, 11L-15SL, 12.5L-15SL, 31/13.50-15, 7.60-15SL, 12.5L-16SL, and 14L-16.1.
The second item under consideration has been identified as model GREEN EX FT1. You state this tire is designed for the front, non-drive wheels of a tractor. It is designed with a sidewall which provides better stability in rough operational use. The rib design allows for easy driving both on and off roads. The raised center rib provides directional stability, and a resistant compound minimizes air leaking. You state that the tire sizes are 5.00-15, 6.00-16, 7.50-16, and 11.00-16.
The third item under consideration has been identified as model GREEN EX RIB3. You state this tire is designed for use on farming implements (Plows, Harrowers, Seeders, etc.) and trailers used during soil tillage applications. The specialized tread geometry design and triple rib circumferential distributes the weight in a way so that it compresses less, thereby damaging less soil due its wide base area. The shoulder block design promotes excellent field traction in agricultural applications. You state that the tire sizes are 10.0/80-12, 10.0/75-15.3, 11.5/80-15.3, 12.5/80-15.3, 12.5/80-18, and 10.5/80-18.
The applicable subheading for all three (3) tire models, GREEN EX I100, GREEN EX FT1, and GREEN EX RIB3 will be 4011.70.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Of a kind used on agricultural or forestry vehicles and machines: Other”. The rate of duty will be Free.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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