CBP Ruling N300229 — The tariff classification of truck tires from South Korea

Tariff classification

Headings: 4011

Product description

The first item under consideration has been identified as a light truck tire, size 265/70 R17 LT. This tire's ply rating is over 6PLY and is generally installed on pick-up truck (ex. Ford F150). Per the Tire and Rim Association Yearbook (TRA), the “LT” marking on the sidewall denotes a tire designed for use on light trucks. The second item under consideration has been identified as a light truck tire, size 245/45 R20. While the tire itself does not have "LT" mark on the sidewall of the tire, the information provided shows the tires are designed with unique shoulder blocks to enhance traction in mud and snow, as well as an aggressive tread for maximum traction while providing a reduced noise profile for on-road driving as well as a size which is listed in the TRA as one designed to be used on a light truck.

CBP rationale

The applicable subheading for both the 265/70 R17 LT and 245/45 R20 tires will be 4011.20.1005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Of a kind used on motor cars (including station wagons and racing cars): Of a kind used on buses or trucks: Radial: On-the-highway: Light truck”.

Full text

N300229 September 18, 2018 CLA-2-40:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 4011.20.1005 Sowon Kim Kumho Tire Kumho Asiana Building 76 Saemunan Ro Jongro Gu – 22nd Floor Seoul South Korea RE: The tariff classification of truck tires from South Korea Dear Mr. Kim: In your letter dated August 22, 2018 you requested a tariff classification ruling. The first item under consideration has been identified as a light truck tire, size 265/70 R17 LT. This tire's ply rating is over 6PLY and is generally installed on pick-up truck (ex. Ford F150). Per the Tire and Rim Association Yearbook (TRA), the “LT” marking on the sidewall denotes a tire designed for use on light trucks. The second item under consideration has been identified as a light truck tire, size 245/45 R20. While the tire itself does not have "LT" mark on the sidewall of the tire, the information provided shows the tires are designed with unique shoulder blocks to enhance traction in mud and snow, as well as an aggressive tread for maximum traction while providing a reduced noise profile for on-road driving as well as a size which is listed in the TRA as one designed to be used on a light truck. The applicable subheading for both the 265/70 R17 LT and 245/45 R20 tires will be 4011.20.1005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Of a kind used on motor cars (including station wagons and racing cars): Of a kind used on buses or trucks: Radial: On-the-highway: Light truck”. The rate of duty will be 4% ad valorem. 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 the 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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