THE COUNTRY OF ORIGIN MARKING OF AGRICULTURAL TIRES FROM THE NETHERLANDS

N291624 November 8, 2017 MAR-2 OT:RR:NC:N2:201 CATEGORY: MARKING Rene Quirijns OBO Tyres Denemarkenweg 3 Hardenberg, Overijssel 7772 TD NETHERLANDS RE: THE COUNTRY OF ORIGIN MARKING OF AGRICULTURAL TIRES FROM THE NETHERLANDS Dear Rene Quirijns: This is in response to your letter dated October 30, 2017 requesting a ruling on whether the proposed marking “Made in The Netherlands” is an acceptable country of origin marking for your imported agricultural tire. A marked sample was not submitted with your letter for review. The item under consideration has been identified as the Magna AG24, which is sized at 24R20.5. You state that a tire casing, newly manufactured by a Chinese supplier, will be finished with a “herring-bone” type tread in The Netherlands, in the OBO tires factory. You provided a photograph of the casing as imported into The Netherlands.
The finished treaded tire will look like this.
Country of Origin is governed by 19CFR 102.20(g), which states: “The following rules are the rules specified in §102.11(a) (3) and other sections of this part. Where a rule under this section permits a change to a subheading from another subheading of the same heading, the rule will be satisfied only if the change is from a subheading of the same level specified in the rule. A change to subheading 4011.10 through 4012.90 from any other subheading, including another subheading within that group.” Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 2(a) states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article….” The casing, as imported into The Netherlands, has the essential characteristic of the finished tire of the type described, and does not make a change in subheading upon the adding of the tread and sidewall.. Part 134, Customs Regulations (19 CFR 134), implements the country of origin marking requirements of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the articles in the form in which it is imported. The country of origin of the Magna AG24 is China. The applicable subheading for the Magna AG24 agricultural tire will be 4011.70.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Of a kind used on agricultural or forestry vehicles and machines: Having a “herring-bone” or similar tread”. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division