The tariff classification of wheel rims from China

N040217 October 20, 2008 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.70.3500 Robert Deckert, Sales Manager Southern Wheel & Rim 1044 N. Lane Ave. Jacksonville, FL 32254 RE: The tariff classification of wheel rims from China Dear Mr. Deckert, In your letter dated October 2, 2008, you requested a tariff classification ruling. The items under consideration are wheel rims used on a railcar mover. You state in your ruling request that the rims will measure 7.5 inches by 20 inches and 8.5 inches by 20 inches respectively. The rims will be constructed of steel and will be fitted to industrial rock lug design tires, which will be supplied by the ultimate purchaser. The wheels are not designed for public road use but will be used to move the rail car off road while at the job site. The applicable classification subheading for the wheel rims used on a railcar mover will be 8708.70.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of…motor vehicles…: Road wheels and parts…: For tractors…: For other tractors: Parts….” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division