The tariff classification of a steel wheel from China

N228755 August 9, 2012 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8432.90.0030 Kyle L. Smallwood, Buyer Countrywide Tire & Rubber 17200 Medina Road, Suite 100 Plymouth, MN 55447-1296 RE: The tariff classification of a steel wheel from China Dear Mr. Smallwood, In your letter dated July 30, 2012, you requested a tariff classification on behalf of Chapin International of Batavia, New York. The item under consideration is a “Steel Wheel”. As you stated in your request, these Steel Wheels will be designed for low speed, home lawn and garden use, and would not be constructed for use on any type of automotive, commercial use or high speed application. They are being imported with the intention of being installed onto a fertilizer spreader. There would be a non-tapered bearing on each side of the hub, with a 3/4 inch opening center to allow for the axle to be installed. The overall diameter of the Steel Wheel will be six (6) inches; and would vary in the following widths: 2.5 inches, 3.5 inches and 4.5 inches. The applicable classification subheading for the “Steel Wheel” will be 8432.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: Parts: Of seeders, planters, transplanters, manure spreaders and fertilizer distributors.” 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://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 this ruling, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division