The tariff classification of go-kart tires from Italy.

NY L89551 January 13, 2006 CLA-2-40:RR:NC:N1:106 L89551 CATEGORY: Classification TARIFF NO.: 4011.10.5000 Mr. Tod Spaude TS Racing, Inc. 123 West Seminole Ave. Bushnell, FL 33513-6709 RE: The tariff classification of go-kart tires from Italy. Dear Mr. Spaude: In your letter dated December 26, 2005, you requested a tariff classification ruling. You submitted a sample with your request. The articles in question are rubber tires designed for off road use go-karts. The tires are identified as Vega Oval tires, part numbers V MAS4506 (10.5x450-6), V MAS7106 (11.5x600-6) and V MAS8006 (12x800-6). The tires are not of radial design. The applicable subheading for the go-kart tires will be 4011.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for new pneumatic tires, of rubber: of a kind used on motor cars (including station wagons and racing cars): Other. The rate of duty will be 3.4 percent 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division