The tariff classification of Earthmover Tires – XDT Tread from Netherlands and Canada

NY H89488 March 21, 2002 CLA-2-40:RR:NC:MM:101: H89488 CATEGORY: Classification TARIFF NO.: 4011.20.1025 Ms. Margaret V. Wilson Customs/Drawback Administrator Michelin North America, Inc. One Parkway South P.O. Box 19001 Greenville, South Carolina 29602-9001 RE: The tariff classification of Earthmover Tires – XDT Tread from Netherlands and Canada Dear Ms. Wilson: In your letter dated March 13, 2002 you requested a tariff classification ruling. You submitted illustrative literature of machinery on which these tires are used, the XDT Tread Pattern and other data from Michelin’s Earthmover data book. You are requesting a ruling for XDT Tread Pattern of Global Part Numbers (CAI) 123921, 123773, 123981, 123931, 123783. Global Part Number (CAI): 123921 TRA Code: E4 Description: 21.00R35 XDT A4 E4T TL** Rim Diameter: 35 inches, which exceeds 61 cm Tire Tread: XDT Tread Pattern Global Part Number (CAI): 123773 TRA Code: E4 Description: 27.00R49 XDT A4 E4T TL** Rim Diameter: 49 inches, which exceeds 61 cm Tire Tread: XDT Tread Pattern Global Part Number (CAI): 123981 TRA Code: E4 Description: 33.00R51 XDT A4 E4T TL** Rim Diameter: 51 inches, which exceeds 61 cm Tire Tread: XDT Tread Pattern Global Part Number (CAI): 123931 TRA Code: E4 Description: 24.00R35 XDT B E4T TL** Rim Diameter: 35 inches, which exceeds 61 cm Tire Tread: XDT Tread Pattern Global Part Number (CAI): 123783 TRA Code: E4 Description: 27.00R49 XDT B E4T TL** Rim Diameter: 49 inches, which exceeds 61 cm Tire Tread: XDT Tread Pattern You state in your narrative that the use of these tires is defined as “tires for transport on Rigid and Bottom Dumpers” by Michelin North America (MNA). The use of the tires determined by the Tire & Rim Association (TRA) coding system as “E4” is defined as the code for “Transport” (E: Earthmoving & 4: Rock Deep Tread). The applicable subheading for the Earthmover Tires – XDT Tread of Global Part Numbers (CAI) 123921, 123773, 123981, 123931, 123783 will be 4011.20.1025, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Of a kind used on buses or trucks: Radial…Off-the-highway: For use on a rim measuring 40.6 cm or more in diameter. The rate of duty will be 4% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division