The tariff classification of a spare tire with a wheel from China

 N267792 August 27, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.70.4560 Anthony S. Hollars, President Performance Spare Tire 2092 North Whispering Bells Drive Tucson, AZ 85745-5207 RE: The tariff classification of a spare tire with a wheel from China Dear Mr. Hollars, In your letter dated August 18, 2015, you requested a tariff classification ruling. The item under consideration have been identified as a Type T Temporary Use Convenience Spare Tire with Rim. As you stated in your request, the Tire is commonly referred to as a Doughnut spare tire, are Department of Transportation (DOT) approved and are sized at T155/70r18. Per your e-mail dated August 21, 2015, these tire will be used on Chevrolet vehicle models such as the Camaro, Impala, Malibu and their corresponding Buick counterparts. The wheel/rim is constructed of stamped steel and is painted black. The applicable classification subheading for the Type T Temporary Use Convenience Spare Tire with Rim will be 8708.70.4560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Road wheels: Other: Other.” The general rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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). The merchandise in question may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/. 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division