The tariff classification of a light truck tire from China.

N109724 July 8, 2010 CLA-2-40:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 4011.20.5010 Ms. Pam Berry Marisol International LLC 871 Ridgeway Loop Suite 203 Memphis, TN 38120 RE: The tariff classification of a light truck tire from China. Dear Ms. Berry: In your letter dated June 7, 2010, on behalf of your client Voma Tire, you requested a tariff classification ruling. Descriptive information and a photo were submitted with your request. The tire in question is stated to be a Liberty Solidtrac, bias tire. The tread design is stated to be VR381. Sidewall markings and load ranges were submitted but were limited to the following for the four tires in question: 7.00-15 Load Range D 7.00-15 Load Range E 7.50-16 Load Range E 7.50-16 Load Range F You state that the tires will be marked “For Trailer Service Only”. It should be noted that tires designed specifically for the purpose of installation on trailers include in their sidewall markings the designation “ST” (special trailer) in compliance with the Tire and Rim Association guidelines, which your submission has not offered. This office has reviewed your submission and performed normal research on these tires from various resources. The applicable subheading for the Liberty Solidtrac tires will be 4011.20.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for new pneumatic tires, of rubber: of a kind used on buses or trucks: other, on-the-highway: light truck. The rate of duty will be 3.4 percent ad valorem. It should be noted that Presidential Proclamation 8414 which imposes additional duties on certain tires from China includes tires designed and marketed for use on light trucks, such as the Liberty Solidtrac. 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