CLA-2-87:OT:RR:NC:N2:206
Yves Cote
Camso Manufacturing USA
1 Marina Circle
Plattsburgh, NY 12901
RE: The tariff classification of tire studs from France
Dear Mr. Cote:
In your letter dated May 8, 2018, you requested a tariff classification ruling. Descriptive literature and pictures were submitted with your request.
The item under consideration is a Stud (Part Number CL0805050/C), also known as crampon, but most commonly known as a tire stud. The tire stud is used with a wheeled track system in snowmobiles to give them a better grip on ice. It is 18.8 millimeters (mm) long and the main body is 5.4 mm wide. The sheath is made of aluminum, and the tip is made of tungsten carbide. You state in your letter that the tire studs do not perform a fastening function.
In your letter, you suggested that the correct classification subheading of the tire studs is 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS). This office disagrees.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.
General Note 3(h)(vi) to the HTSUS states, “…a reference to “headings” encompasses subheadings indented thereunder.”
The tire stud is an accessory to wheeled snow track systems, and, as a result, more specifically described in subheading 8708.70, HTSUS.
The applicable classification subheading for the Stud (Part Number CL0805050/C) is 8708.70.6060, HTSUS, which provides for “Parts and accessories to the motor vehicles of headings 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Parts and Accessories: Other.” The applicable duty rate will be 2.5% ad valorem.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division