The tariff classification of a cushion tire.

N100717 April 29, 2010 CLA-2-40:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 4012.90.1000 Ms. Mary-Anne Hardy Farrow International Trade Consulting 5397 Eglinton Ave. East Etobicoke, Ontario M9C-5K6 Canada RE: The tariff classification of a cushion tire. Dear Ms. Hardy: In your letter dated April 8, 2010, you requested a tariff classification ruling on behalf of your client Trojan Tire, Inc. A description and photos of the production process were included with your request. The article in question is a cushion tire which is completely filled with layers of rubber. Pneumatic tires are imported into Canada where workers spread the empty tire and install numerous circular layers of rubber around the inner circumference of the pneumatic tire. The final layer fits to the bead of the tire and air is not necessary for the tire to maintain its shape. This cushion tire is then imported into the US. The applicable subheading for the cushion tire will be 4012.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for retreaded…; solid or cushion tires,…: other: solid or cushion tires. 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 HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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