Trailer Spare Tire and Rim; PC 853251 modified; Section XVII, note 3; subheading 4011.91.10

HQ 956225 June 10, 1994 CLA-2 CO:R:C:M 956225 LTO CATEGORY: Classification TARIFF NO.: 8716.90.50 Mr. Ben Kirk Central Purchasing, Inc. 3491 Mission Oaks Boulevard Camarillo, California 93010 RE: Trailer Spare Tire and Rim; PC 853251 modified; Section XVII, note 3; subheading 4011.91.10 Dear Mr. Kirk: This is in reference to Pre-Entry Classification (PC) 853251, dated August 31, 1990, which, in part, concerned the classification of a trailer spare tire and rim (item 00193-2CKF) under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The article in question was described as a trailer spare tire and rim. The submitted catalogue describes the article as a "DOT approved, high speed, 2-ply, tubeless tire complete with 4-lug rim and mounting bracket." In PC 853251, the trailer spare tire and rim was held to be classifiable under subheading 4011.91.10, HTSUS, which provides for new pneumatic tires, of rubber, designed for tractors or for agricultural or horticultural machinery or implements. It has been suggested that the article should be classified under subheading 8716.90.50, HTSUS, which provides for other parts of vehicles, not mechanically propelled. ISSUE: Whether the trailer spare tire and rim is classifiable as other parts of vehicles, not mechanically propelled, under subheading 8716.90.50, HTSUS. - 2 - LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." Heading 4011, HTSUS, provides for new pneumatic tires, of rubber. The article in question is a combination tire and rim. Because it does not meet the terms of the heading, the trailer spare tire and rim cannot be classified under heading 4011, HTSUS. Heading 8716, HTSUS, provides for trailers, semi-trailers and parts thereof. Note 3 to section XVII, HTSUS, provides that "[r]eferences in chapters 86 to 88 to 'parts' or 'accessories' do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters." Because the trailer spare tire and rim is solely used with the trailers of heading 8716, HTSUS, it is classifiable as a part under subheading 8716.90.50, HTSUS. HOLDING: The trailer spare tire and rim is classifiable under subheading 8716.90.50, HTSUS, which provides for other parts for trailers and semi-trailers. The corresponding rate of duty for articles of this subheading is 3.1% ad valorem. PC 853251 is modified as set forth in this ruling. Sincerely, John Durant, Director