F88365 F8 Ruling Active

The tariff classification of passenger car tires from New Zealand.

Issued July 13, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4011.10.1000

Headings: 4011

Product description

You have submitted literature depicting two styles of Dunlop tires, items #7013-0521 and #7013-0621. The literature states that these new tires are made of rubber. Item #7013-0521 is described as 175/70SR13 82S Dunlop SP40 TL radial tires. The tires are made with an all weather tread design, steel belted construction, dimensionally stable polyester, stable high density tread compound and variable pitch tread design. The design features apex/clinch lower sidewall construction. Item #7013-0621 is described as 185/70SR13 85S Dunlop SP40 TL radial tires. The tires are identical in construction to the above mentioned tires.

CBP rationale

The applicable subheading for both styles of the above mentioned radial automobile tires will be 4011.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for new pneumatic tires, or rubber: of a kind used on motor cars (including station wagons and racing cars): radial.

Full text

NY F88365 July 13, 2000 CLA-2-40:RR:NC:SP:222 F88365 CATEGORY: Classification TARIFF NO.: 4011.10.1000 Mr. Orlando Rodriguez Almacenes PITUSA P. O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of passenger car tires from New Zealand. Dear Mr. Rodriguez: In your letter dated May 23, 2000, and received in this office on June 7, 2000, you requested a tariff classification ruling. You have submitted literature depicting two styles of Dunlop tires, items #7013-0521 and #7013-0621. The literature states that these new tires are made of rubber. Item #7013-0521 is described as 175/70SR13 82S Dunlop SP40 TL radial tires. The tires are made with an all weather tread design, steel belted construction, dimensionally stable polyester, stable high density tread compound and variable pitch tread design. The design features apex/clinch lower sidewall construction. Item #7013-0621 is described as 185/70SR13 85S Dunlop SP40 TL radial tires. The tires are identical in construction to the above mentioned tires. The applicable subheading for both styles of the above mentioned radial automobile tires will be 4011.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for new pneumatic tires, or rubber: of a kind used on motor cars (including station wagons and racing cars): radial. The rate of duty will be 4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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