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N191635 N1 Ruling Active

The tariff classification of field irrigation wheel rims from China

Issued November 15, 2011 by U.S. Customs and Border Protection.

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N1 N191635 (November 15, 2011)

Tariff classification

HTS codes: 8424.90.9080

Headings: 8424

Product description

The item under consideration has been identified as various wheel rims which are used to support an open field irrigation system. The field irrigation wheels are used for adjusting and supporting the irrigation pipe on a self-propelled, center-pivot irrigation system.

CBP rationale

The applicable subheading for the irrigation wheel from China will be 8424.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders…,parts thereof : …Parts: Other: Other”.

Full text

N191635 November 15, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.90.9080 Freya Chang Greenball Corp. 222 S. Harbor Blvd, Suite 700 Anaheim, CA 92805 RE: The tariff classification of field irrigation wheel rims from China Dear Ms. Chang: In your letter dated November 3, 2011 you requested a tariff classification ruling. The item under consideration has been identified as various wheel rims which are used to support an open field irrigation system. The field irrigation wheels are used for adjusting and supporting the irrigation pipe on a self-propelled, center-pivot irrigation system. You state in your request that the field irrigation wheel cannot be used on any type of vehicle or tractors and does not require any assembling, other than the mounting of the tire. The field irrigation wheels are produced with low carbon steel and then dipped into a galvanizing solution to protect the rims from rust. The wheel have 8 - 8 bolt patterns, 6” of center bore, and 4 hand hole. You state that there are four sizes of wheel rims that are being imported: 24xW8 24xW10 24xW12 38xW10 Each field irrigation wheel will require different size tires, depending on wheel size. Wheel size 24xW8, require tire size 11.2-24; wheel size 24xW10, require tire size 14.9-24; wheel size 24xW12, require tire size 16.9-24; and wheel size 38xW10 require tire size 11.2-38. The applicable subheading for the irrigation wheel from China will be 8424.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders…,parts thereof : …Parts: Other: Other”. The general 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 Matthew Sullivan at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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