CLA-2-87:OT:RR:NC:N2:206
Kyle Scott Peters
Peters Enterprises, LLC
323 4th Ave
Little Rock, IA 51243
RE: The tariff classification of dolly wheels from China.
Dear Mr. Peters:
In your letter, dated September 23, 2021, you requested a tariff classification ruling.
The item under consideration is a 7" Rubber Tire with a Steel Hub Wheel, used on a dolly which carries a lawn mower deck. You state that these wheels are typically sold in hardware stores, but you will be importing them to be used as a part of a complete dolly, which you are manufacturing in the United States.
The applicable subheading for the 7" Rubber Tire with a Steel Hub Wheel will be 8716.90.5056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Wheels: Other: Wheels with tires: Wheels with tires for off-the-highway use.” 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 8716.90.5056, 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 8716.90.5056, 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