CLA-2-40:RR:NC:MM:101: I80230
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, XMS, XRS, XTS, XZR, & XZSL TREADS from Netherlands and Canada
Dear Ms. Wilson:
In your letter dated April 5, 2002 you requested a tariff classification ruling.
You submitted illustrative literature of machinery on which these tires are used, the different Tread Patterns and other data from Michelin’s Earthmover Data Book. You are requesting a ruling for XMS Tread Pattern of Global Part Number CAI 379296; XRS Tread Pattern of Global Part Number 123673; XTS Tread Pattern Global Part Number 871916, XZR Tread Pattern of Global Part Number 110217 and XZSL Tread Pattern Global Part Number 110820.
Global Part Number (CAI): 379296
TRA Code: E2
Description: 40.5/75 R 39 XMS B TL**
Rim Diameter: 39 inches (99.1cm), which exceeds 61 cm
Tire Tread: XMS Tread Pattern
Global Part Number (CAI): 123673
TRA Code: E3
Description: 37.25 R 35 XRS B TL**
Rim Diameter: 35 inches (88.9 cm), which exceeds 61 cm
Tire Tread: XRS Tread Pattern
Global Part Number (CAI): 871916
TRA Code: E3
Description: 33.25 R 29 XTS TL**
Rim Diameter: 29 inches (73.7 cm), which exceeds 61 cm
Tire Tread: XTS Tread Pattern
Global Part Number (CAI): 110217
TRA Code: N/A
Description: 8.25 R 15 XZR TL 153A5
Rim Diameter: 15 inches (38.1 cm), which is less than 61 cm
Tire Tread: XZR Tread Pattern
Global Part Number (CAI): 110820
TRA Code: L3
Description: 12 R 16.5 XZSL TL 141A5
Rim Diameter: 16.5 inches (41.9 cm), which is less than 61 cm
Tire Tread: XZSL Tread Pattern
You state in your narrative that the use of these tires determined by the Tire & Rim Association (TRA) coding system as “L” is defined as the code for “loaders and dozers”, “E” is defined as “earthmoving application”, and “G” is defined as the code for “graders”.
The applicable subheading for XMS Tread Pattern of Global Part Number CAI 379296; XRS Tread Pattern of Global Part Number 123673; and XTS Tread Pattern Global Part Number 871916 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.
The applicable subheading for the XZR Tread Pattern of Global Part Number 110217 and XZSL Tread Pattern Global Part Number 110820 will be 4011.93.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Other: Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm: Radial. 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