The tariff classification of a wheel and tire assembly from Canada

NY 867132 October 16, 1991 CLA-2-84:S:N:N1:106-867132 CATEGORY: Classification TARIFF NO.: 8431.49.9060 Mr. Alan Litwin F.W. Myers & Co., Inc. 55 Oriskany Drive Tonawanda, NY 14150 RE: The tariff classification of a wheel and tire assembly from Canada Dear Mr. Litwin: In your letter dated September 17, 1991, on behalf of IATCO Industries Inc., Ontario, Canada, you requested a tariff classification ruling. You submitted descriptive literature and a sample of a tire segment. The imported product is a wheel and tire assembly that has segmented flat proof tires. The tires are designed to replace the traditional air filled tires used on excavators. These tires, which are bolted on to U.S. manufactured metal wheels, feature hollow rubber segments that cannot go flat. The tread is made of natural rubber. The welded rims and center plates average 80 to 100 pounds each (depending on size), while the hollow rubber treads including steel plates and bolts average 4.5 to 5.5 pounds each (depending on size). The wheel and tire assembly is solely or principally used on skid-steer loaders, wheel loaders, backhoe excavators, and similar machinery. The applicable subheading for the imported wheel and tire assembly will be 8431.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of machinery of heading 8426, 8429 or 8430. The rate of duty will be 2.5 percent ad valorem. Goods classifiable under subheading 8431.49.9060, HTS, which originated in the territory of Canada, will be entitled to a 1 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport