CLA-2-40:OT:RR:NC:N1:101
Lisa Vong, Logistics
Greenball Corporation
222 South Harbor Boulevard, Suite 700
Anaheim, CA 92805-3730
RE: The tariff classification of tires from Indonesia and Thailand
Dear Ms. Vong,
In your letter dated April 16, 2013, you requested a tariff classification ruling.
The items being considered have been identified as five (5) styles of Pneumatic Tires which are private branded tires will be used on off the road Utility All-Terrain Vehicles (ATV) or Utility Terrain (UTV) Side by Side Vehicles only.
You state in your request that the first style is the Grim Reaper Brand Tire (Part # AE122508GR). It is a pneumatic tire made of reinforced rubber filled with compressed air, deep wrap around shoulder lugs and a zig-zag centerline pattern. The Grim Reaper Brand Tire is an 8 ply rated radial tire, is not Department of Transportation (DOT) street approved and is not meant for use on passenger cars and trucks. The rim diameter measures 30.48 centimeters (cm). These tires are not meant for use on passenger and trucks.
The second style is the Spartacus Brand Tire (Part # AE122508SP). It is a pneumatic tire made of reinforced rubber filled with compressed air. They are mud and soft terrain tubeless tires and have a herring-bone tread pattern. The Spartacus Brand Tire is an 8 ply rated radial tire and is not DOT street approved. The rim diameter measures 30.48 cm. These tires are not meant for use on passenger and trucks.
The third style is the Dirt Devil Brand Tire (Part # AR1165). It is a pneumatic tire made of reinforced rubber filled with compressed air. They are all terrain tires with traction spikes and durability in a wide range of terrains such as light mud, dirt, gravel and hard pack surfaces. The Dirt Devil Brand Tire is a 6 ply rated bias tire with a herring bone tread pattern and is not DOT street approved. These tires are not meant for use on passenger and trucks.
The fourth style is the Afterburn Street Force Brand Tire (Part # AE092011SF). It is a pneumatic tire made of reinforced rubber filled with compressed air. The tire is made for off the road terrain and is both DOT and the United Nations Economic Commission for Europe (U.N.E.C.E.) commonly referred to as (E.C.E.) street approved in certain states and on golf carts . The Afterburn Street Force Brand Tire is a 4 ply rated radial tire with a saw tooth tread pattern with a directional siped tread for wet and dry traction. These tires are not meant for use on cars and trucks.
The fifth style is the Kanati Mongrel Brand Tire (Part # AE122610MG). It is a pneumatic tire made of reinforced rubber filled with compressed air. It has a diamond shaped lug pattern that is designed for off the road terrain and is DOT street approved. The Kanati Mongrel Brand Tire is an 8 ply rated radial tire constructed for weight loads and is puncture resistance. These tires are not meant for use on passenger and trucks.
The applicable classification subheading for the Dirt Devil Brand Tire (Part # AR1165) will be 4011.69.0000, (HTSUS), which provides for “New pneumatic tires, of rubber: Other, having a herring-bone or similar tread: Other”. The general rate of duty will be Free.
The applicable classification subheading for the Grim Reaper Brand Tire (Part # AE122508GR), the Spartacus Brand Tire (Part # AE122508SP), the Afterburn Street Force Brand Tire (Part # AE092011SF) and the Kanati Mongrel Brand Tire (Part # AE122610MG) will be 4011.99.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Other: Other: Other: Radial”. The general rate of duty will be 4%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division