The tariff classification of Earthmover Tires from Netherlands and Canada

NY H89898 March 29, 2002 CLA-2-40:RR:NC:MM:101: H89898 CATEGORY: Classification TARIFF NO.: 4011.20.1025, 4011.63.0000, 4011.94.4000 Ms. Margaret V. Wilson Customs/Drawback Administrator Michelin North America, Inc. One Parkway South P.O. Box 19001 Greenville, South Carolina 29602-9001 RE: The tariff classification of Earthmover Tires from Netherlands and Canada Dear Ms. Wilson: In your letter dated March 19, 2002 you requested a tariff classification ruling. You submitted illustrative literature of machinery on which these tires are used, the different Tread Patterns and other data from Michelin’s Earthmover data book. You are requesting a ruling for XADT Tread Pattern of Global Part Number (CAI) 123375; XADN Tread Pattern of Global Part Number 123427; XR Tread Pattern Global Part Number 280550; and XK Tread Pattern Global Part Numbers 284850 and 123475. Global Part Number (CAI): 123375 TRA Code: E4T Description: 23.5R25 XADT E4T TL Rim Diameter: 25 inches, which exceeds 61 cm Tire Tread: XADT Tread Pattern Global Part Number (CAI): 123427 TRA Code: E3T Description: 26.5R25 XADN E3T TL Rim Diameter: 25 inches, which exceeds 61 cm Tire Tread: XADN Tread Pattern Global Part Number (CAI): 280550 TRA Code: L3/G3 Description: 27.00R49 XR B TL** Rim Diameter: 49 inches, which exceeds 61 cm Tire Tread: XR B Tread Pattern Global Part Number (CAI): 284850 TRA Code: L3/E3 Description: 36.00R51 XK B TL** Rim Diameter: 51 inches, which exceeds 61 cm Tire Tread: XK B Tread Pattern Global Part Number (CAI): 123475 TRA Code: L3/G3 Description: 55/80R63 XK C4 E3R TL** Rim Diameter: 63 inches, which exceeds 61 cm Tire Tread: XK C Tread Pattern You state in your narrative that the use of these tires determined by the Tire & Rim Association (TRA) coding system as “L” is defined as the code for “loaders and dozers”, “E” is defined as “earthmoving application”, and “G” is defined as the code for “graders”. The applicable subheading for XADT Tread Pattern of Global Part Number (CAI) 123375 and XADN Tread Pattern of Global Part Number 123427 will be 4011.20.1025, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Of a kind used on buses or trucks: Radial…Off-the-highway: For use on a rim measuring 40.6 cm or more in diameter. The rate of duty will be 4% ad valorem. The applicable subheading for XK Tread Pattern Global Part Numbers 284850 and 123475 will be 4011.63.0000, Harmonized Tariff Schedule of the United States (HTS), 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 exceeding 61 cm. The rate of duty will be Free. The applicable subheading for XR Tread Pattern Global Part Number 280550 will be 4011.94.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Other: Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm: Radial. The rate of duty will be 4% 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division