CLA-2-87:OT:RR:NC:N1:106
Charles E. Spencer, Assistant
Bolder Innovations, Inc.
300 Pebble Creek Lane
Prosperity, SC 29127-2101
RE: The tariff classification of mounted tires for wheel barrows from China
Dear Mr. Spencer,
In your letter dated May 15, 2015, you requested a tariff classification ruling.
The item under consideration has been identified as a Mounted Tire for a Wheel Barrow. As you stated in your request, the Mounted Tire will be used on lawn and garden wheel barrows. The Tire is constructed of rubber and is a no flat tire. You also stated the size of the tire is 3.5 – 8 (3 inches for the tire; 8 inch whole hole diameter for the tire). The entire wheel diameter is 14 inches. The center hole has a ball bearing assembly with a hole approximately ¾ inches in diameter. The wheel is constructed of steel and is approximately 8 inches in diameter.
The applicable classification subheading for the Mounted Tire will be 8716.90.5055, 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.” The general rate of duty will be 3.1%.
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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division