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

NY H89795 March 28, 2002 CLA-2-40:RR:NC:MM:101: H89795 CATEGORY: Classification TARIFF NO.: 4011.63.0000, 4011.94.4000 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 – XLD 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 XHA Tread Pattern and other data from Michelin’s Earthmover data book. You are requesting a ruling for XLD D1 & D2 Tread Pattern of Global Part Numbers (CAI) 123671 & 123278; XLD L3 Tread Pattern of Global Part Numbers 123940 & 123059, and XLD SUPER L3 Tread Pattern Global Part Number 123188. Global Part Number (CAI): 123671 TRA Code: L4 Description: 45/65R45 XLD D1A TL** Rim Diameter: 45 inches, which exceeds 61 cm Tire Tread: XLD D1 Tread Pattern Global Part Number (CAI): 123278 TRA Code: L4 Description: 29.5R25 XLD D2A TL** Rim Diameter: 25 inches, which exceeds 61 cm Tire Tread: XLD D2 Tread Pattern Global Part Number (CAI): 123940 TRA Code: L3 Description: 750/65R25 XLD L3 TL* Rim Diameter: 25 inches, which exceeds 61 cm Tire Tread: XLD L3 Tread Pattern Global Part Number (CAI): 123059 TRA Code: L3 Description: 800/65R29 XLD L3 TL* Rim Diameter: 29 inches, which exceeds 61 cm Tire Tread: XLD L3 Tread Pattern Global Part Number (CAI): 123188 TRA Code: SL3T/SG3T Description: 650/65R25 XLD Super L3 TL* Rim Diameter: 25 inches, which exceeds 61 cm Tire Tread: XLD SUPER L3 Tread Pattern You state in your narrative that the use of these tires is defined as “tires for work machines on loaders, graders, dozers, and telescopic handlers” by MNA. The use of the tires determined by the Tire & Rim Association (TRA) coding system as “L” is defined as the code for “loaders and dozers” The applicable subheading for the Earthmover Tires – XLD D1 & D2 Tread Pattern of Global Part Numbers (CAI) 123671 & 123278 will be 4011.63.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Other, having a “herring-bone” or similar tread: Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm. The rate of duty will be Free. The applicable subheading for the Earthmover Tires – XLD L3 Tread Pattern of Global Part Numbers 123940 & 123059, and XLD SUPER L3 Tread Pattern Global Part Number 123188 will be 4011.94.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Other: Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm: Radial. 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