Mr. David Horvath
6 Riverside Industrial Park
Rome, GA 30162
RE: The tariff classification of Wheels from China and Sri Lamka
Dear Mr. Horvath::
In your letter dated June 7, 2019 you requested a tariff classification ruling.
The wheel under consideration is designed for use on aerial work platforms and scissor lifts. It is machined to fit a free spinning spindle or motor shaft. The body is composed of a ferrous substrate, i.e., cast grey iron or welded plate steel/pipe material. Rubber is bonded and cured directly onto the ferrous substrate in a manner that makes the materials inseparable. The ferrous part of the wheel is said to provide the strength characteristics needed for the application. The rubber layer provides cushion, indirect shock absorption and slip resistance on most surfaces. As per your email message the wheels will either be imported from China or Sri Lanka.
The applicable subheading for the Wheels will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.01.
Products of China classified under subheading 8431.20.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. We find that the good subject to your ruling request falls under the scope of one of the product-specific exclusions set forth in Section XXII, Chapter 99, Subchapter III U.S. Note 20, specifically Note 20(j)(7) Tines, carriages, and other goods handling apparatus and parts designed for use on fork lift and other works trucks
(described in statistical reporting number 8431.20.0000). Accordingly, at the time of importation, you must report Chapter 99 subheading 9903.88.07, in addition to subheading 8431.20.0000, HTSUS, listed above.
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 Patricia O’Donnell at [email protected]
Steven A. Mack
National Commodity Specialist Division