CLA-2-84:OT:RR:NC:N1:104
David M. Meyer
DJS International Services, Inc.
P.O. Box #3
McGregor TX 76657
RE: The tariff classification of wheel tire assemblies from China.
Dear Mr. Meyer:
In your letter dated November 26, 2019, you requested a tariff classification ruling on behalf of your client, Armadillo Tire.
The wheel assemblies under consideration, item numbers 158437, 158436, 161890, 125786, 161891, and 125785, are for use on wheeled scissor lifts, aerial work platforms, and other rolling elevation trucks. The subject wheel assemblies are comprised of molded rubber that has been bonded and cured directly onto a steel wheel.
You suggest that the items be classified in 8431.39.0080, 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 8428: Other: Other: Other. This office disagrees. Based on the description you provided, the wheel assemblies are suitable for use solely or principally with other work trucks fitted with lifting equipment of heading 8427.
Accordingly, the applicable subheading for item numbers 158437, 158436, 161890, 125786, 161891, and 125785 will be 8431.20.0000, 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.
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. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8431.20.0000, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division