CLA-2-40:OT:RR:NC:N1:101
John Kilmartin
Terra Nova Trade Services
139 Mitchell Ave, Suite 233
South San Francisco, CA 94080
RE: The tariff classification of tires for industrial handling machinery from Malaysia
Dear Mr. Kilmartin:
In your letter dated June 2, 2016 you requested a tariff classification ruling on behalf of your client, TG Tyre Inc., located in Houston, Texas.
The items under consideration have been identified as two (2) models of bias-ply industrial tires used on skid-steer industrial front end loaders.
The first model, identified as SK-1, is a rubber, pneumatic, tubeless, 10 ply, bias ply tire, size 106.5- 10PR TL. You state in your request that it fits on wheel rims with a diameter of 16.5 inches.
The second model, identified as SKS-5, is a rubber, pneumatic, tubeless, 6 ply bias ply tire, size 27-8.55-6PR TL. You state that it fits on rims with a diameter of 15 inches. In your submission you state that neither is approved for highway use by the United States Department of Transportation (DOT).
Subheadings 4011.62 and 4011.93 are distinguished by the herring-bone or similar tread pattern. While herring-bone is not defined in the Harmonized Tariff Schedule of the United States (HTSUS), in HQ 958100, Customs defined a herring-bone pattern as consisting of short, parallel, slanted lines that meet in the center to form a “V” shape. The Explanatory Notes to this heading say that a herring-bone pattern is one which has alternating stripes of raised tread strips, or lugs, on a consistent angle from either sidewall to the center of the tread area. These tread lugs may be one solid lug from sidewall to center for each strip or a series of lugs which are aligned on the necessary angle or a combination of a strip of tread and lugs forming the angled stripe.
Photographs of the tires subject of this ruling request have been examined and found to possess alternating strips of raised tread strips. These alternating strips do not form a consistent angle and, they do not touch in the center of the tire. The strips are not straight, they are bent and re-bent to form slight “zig-zag” pattern.
It is the opinion of this office that the subject tires possess a similar tread pattern to the ones described in HQ 958100.
The applicable subheading for the industrial tire models SKS-1 and SKS-5 will be 4011.62.0000, HTSUS, which provides for “New pneumatic tires, of rubber: Other, having a "herring-bone" or similar tread: Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm”. The rate of duty will be Free.
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 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 Matthew Sullivan at (646) 733-3013.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division