CLA-2-40:RR:NC:MM:101: H89488
Ms. Margaret V. Wilson
Customs/Drawback Administrator
Michelin North America, Inc.
One Parkway South
P.O. Box 19001
Greenville, South Carolina 29602-9001
RE: The tariff classification of Earthmover Tires – XDT Tread from Netherlands and Canada
Dear Ms. Wilson:
In your letter dated March 13, 2002 you requested a tariff classification ruling.
You submitted illustrative literature of machinery on which these tires are used, the XDT Tread Pattern and other data from Michelin’s Earthmover data book. You are requesting a ruling for XDT Tread Pattern of Global Part Numbers (CAI) 123921, 123773, 123981, 123931, 123783.
Global Part Number (CAI): 123921
TRA Code: E4
Description: 21.00R35 XDT A4 E4T TL**
Rim Diameter: 35 inches, which exceeds 61 cm
Tire Tread: XDT Tread Pattern
Global Part Number (CAI): 123773
TRA Code: E4
Description: 27.00R49 XDT A4 E4T TL**
Rim Diameter: 49 inches, which exceeds 61 cm
Tire Tread: XDT Tread Pattern
Global Part Number (CAI): 123981
TRA Code: E4
Description: 33.00R51 XDT A4 E4T TL**
Rim Diameter: 51 inches, which exceeds 61 cm
Tire Tread: XDT Tread Pattern
Global Part Number (CAI): 123931
TRA Code: E4
Description: 24.00R35 XDT B E4T TL**
Rim Diameter: 35 inches, which exceeds 61 cm
Tire Tread: XDT Tread Pattern
Global Part Number (CAI): 123783
TRA Code: E4
Description: 27.00R49 XDT B E4T TL**
Rim Diameter: 49 inches, which exceeds 61 cm
Tire Tread: XDT Tread Pattern
You state in your narrative that the use of these tires is defined as “tires for transport on Rigid and Bottom Dumpers” by Michelin North America (MNA). The use of the tires determined by the Tire & Rim Association (TRA) coding system as “E4” is defined as the code for “Transport” (E: Earthmoving & 4: Rock Deep Tread).
The applicable subheading for the Earthmover Tires – XDT Tread of Global Part Numbers (CAI) 123921, 123773, 123981, 123931, 123783 will be 4011.20.1025, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Of a kind used on buses or trucks: Radial…Off-the-highway: For use on a rim measuring 40.6 cm or more in diameter. The rate of duty will be 4% ad valorem.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division