N084639 N0 Ruling Active

The tariff classification of tires from China.

Issued December 11, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4011.20.1015

Headings: 4011

Product description

Photos and descriptive information were supplied with the request. Two different tires under the Westlake brand name which are made in China are in question. The tires are radial.

CBP rationale

The applicable subheading for the 976A and CM986 model tires in these sizes and load range will be 4011.20.1015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for new pneumatic tires , of rubber: of a kind used on buses or trucks: radial, on-the-highway: other.

Full text

N084639 December 11, 2009 CLA-2-40:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 4011.20.1015 Mr. James Abbott OEC Logistics, Inc. 13100 Alondra Blvd. Suite 100 Cerritos, CA 90703 RE: The tariff classification of tires from China. Dear Mr. Abbott: In your letter dated November 11, 2009 you requested a tariff classification ruling on behalf of your client Strategic Import Supply, LLC. Photos and descriptive information were supplied with the request. Two different tires under the Westlake brand name which are made in China are in question. The tires are radial. You state that both tires are designed and marketed for use on commercial delivery type trucks. The first is model 976A in sizes 215/75R17.5 with a load range of “H” (which indicates that they are capable of maintaining stability under heavier loads). The tread pattern is essentially four circumferential grooves with minimal, asymmetrical sipes from sidewall to sidewall. The second tire in your request is model CM986 in size 215/75R17.5 with a load range of “H”. The tread is an aggressive drive axle tire pattern which consists of large, asymmetrical lugs from sidewall to sidewall. The applicable subheading for the 976A and CM986 model tires in these sizes and load range will be 4011.20.1015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for new pneumatic tires , of rubber: of a kind used on buses or trucks: radial, on-the-highway: other. The rate of duty will be 4 percent ad valorem. Presidential Proclamation 8414 imposes additional duties on certain tires from China; however tires classifiable under this HTSUSA subheading are not included in the scope of that proclamation. 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 http://www.usitc.gov/tata/hts/. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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