The tariff classification of Earthmover Tires – XLD Tread from Netherlands and Canada

NY I80180 April 15, 2002 CLA-2-40:RR:NC:MM:101: I80180 CATEGORY: Classification TARIFF NO.: 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 – XLD Tread from Netherlands and Canada Dear Ms. Wilson: In your letter dated March 28, 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 XMINE D2 Tread Pattern of Global Part Number (CAI) 123315; XSM D2+ Tread Pattern of Global Part Number 123529; XTL A Tread Pattern Global Part Number 123445; and XZM Tread Pattern Global Part Numbers 123781 and 123655. Global Part Number (CAI): 123315 TRA Code: L5R Description: 45/65 R 45 XMINE D2 L5R TL Rim Diameter: 45 inches, which exceeds 61 cm Tire Tread: XMINE D2 Tread Pattern Global Part Number (CAI): 123529 TRA Code: L5S Description: 35/65R33 XSM D2 + L5S TL Rim Diameter: 33 inches, which exceeds 61 cm Tire Tread: XSM D2+ Tread Pattern Global Part Number (CAI): 123445 TRA Code: L2/G2 Description: 23.5R25 XTL A* Rim Diameter: 25 inches, which exceeds 61 cm Tire Tread: XTL A Tread Pattern Global Part Number (CAI): 123781 TRA Code: N/A Industrial Description: 16.00R25 XZM TL 200 A5 Rim Diameter: 25 inches, which exceeds 61 cm Tire Tread: XZM Tread Pattern Global Part Number (CAI): 123655 TRA Code: N/A Industrial Description: 18.00R25 XZM TL 207 A5 Rim Diameter: 25 inches, which exceeds 61 cm Tire Tread: XZM 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 the XMINE D2 Tread Pattern of Global Part Number (CAI) 123315; XSM D2+ Tread Pattern of Global Part Number 123529; XTL A Tread Pattern Global Part Number 123445; and XZM Tread Pattern Global Part Numbers 123781 and 123655 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