N099592 N0 Ruling Active

The tariff classification of wheel rims from Turkey

Issued April 9, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8431.20.0000

Headings: 8431

Product description

The items under consideration have been identified as Non-DOT approved wheel rims, which

CBP rationale

The applicable subheading for the two sizes of wheel rims will be 8431.20.0000, 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 8427”.

Full text

N099592 April 9, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8431.20.0000 Bob Deckert Southern Wheel & Rim 1044 N. Lane Ave. Jacksonville, FL 32254 RE: The tariff classification of wheel rims from Turkey Dear Mr. Deckert: In your letter dated March 31, 2010, you requested a tariff classification ruling. The items under consideration have been identified as Non-DOT approved wheel rims, which you state in your ruling request, are used exclusively on manure spreaders and forklifts. The first rim measures 7.5” by 20”. The second rim measures 8.5” by 20”. The applicable subheading for the two sizes of wheel rims will be 8431.20.0000, 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 8427”. The rate of duty will be Free. 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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