The tariff classification of Off-The-Road Tires from China

 N294518 March 21, 2018 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8431.20.0000 Ms. Bethany Knutson DSV Air & Sea Inc. 1300 Minters Chapel Rd Suite 100 Grapevine, TX 76051 RE: The tariff classification of Off-The-Road Tires from China Dear Ms. Knutson: In your letter dated February 20, 2018, on behalf of your client, Armadillo Tire LLC, you requested a tariff classification ruling. You are importing three different types of Off-the-Road (OTR) tires. They are as follows: 1) Bias Forklift OTR Tire and Wheel Assembly, 2) Bias Construction OTR Tire and Wheel Assembly and 3) Radial Forklift OTR Tire and Wheel Assembly. All three OTR tires are made of rubber. The Bias Forklift OTR Tire and the Bias Construction OTR Tire feature a bias design while the Radial Forklift OTR Tire features a radial design. They are permanently mounted on steel wheel assemblies. The Bias Forklift OTR tire tread pattern is EF108. The rim size of the steel wheel assembly is 5.00s and the inflated tire dimensions are OD 676mm and SW 190mm. The Bias Construction OTR tire has a tire size of 355/55D625, the tread pattern is ESL-3. The rim size is 24.5 x 11.75 inches with inflated tire dimensions of OD 936mm and SW 360mm. The Radial Forklift OTR tire has a tread pattern of RF208. The rim size of the steel wheel assembly is 5.00s with inflated tire dimensions of OD (+/- 1.5%) 670mm and SW (+/-3.5%) 190. The Bias Forklift OTR Tire and Wheel Assembly and the Radial Forklift Tire and Wheel Assembly are said to be primarily for use on off-road forklifts. The applicable subheading for the Bias Forklift OTR Tire and Wheel Assembly and the Radial Forklift OTR Tire and Wheel Assembly 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 heading 8427”. The rate of duty will be free. 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/. 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. Your inquiry does not provide enough information for us to give a classification ruling on the Bias Construction OTR Tire and Wheel Assembly. You state that this model can be used with a wide variety of equipment such as material handling equipment, towing tractors, mobile crushers, skid-steer and mini loaders, backhoe loaders, aerial work platforms and off the road forklifts. Your request for a classification ruling should include an explanation as to how this assembly differs from the Bias Forklift OTR Tire and Wheel Assembly and the Radial Forklift Tire and Wheel Assembly. What specific features on the latter two models cause them to be primarily used with forklifts? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Patricia O’Donnell at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division