The tariff classification of tires from Indonesia and Thailand

N245540 September 13, 2013 CLA-2-40:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 4011.99.8500 Freya Chang, Logistics Greenball Corporation 222 South Harbor Boulevard, Suite 700 Anaheim, CA 92805-3730 RE: The tariff classification of tires from Indonesia and Thailand Dear Ms. Chang, In your letter received on August 21, 2013, you requested a tariff classification ruling. The items being considered have been identified as three (3) styles of Pneumatic Tires. You state in your request that the first style is the Dirt Tamer Brand Tire (Part # AR122226). It is a pneumatic tire made of nylon, polyester, natural/synthetic rubber and bead which is filled with compressed air. The Dirt Tamer Brand Tire is a 6 ply rated bias tire, is not Department of Transportation (DOT) street approved and is not meant for use on passenger cars and trucks. The Dirt Tamer Brand Tire is only used on Utility ATVs or Dirt UTV/Side by Side vehicles. The rim diameter measures 30 centimeters (cm). The second style is the Mud Hog Brand Tire (Part # AD3112616). It is a pneumatic tire made of reinforced rubber filled with compressed air. The Mud Hog Brand Tire is a 6 ply ATV bias tire and is not DOT street approved. These Utility ATV/UTV Side by Side tires are not meant for use on passenger cars and trucks. The rim diameter measures 30 centimeters (cm). The third style is the Bomb Squad MX Brand Tires (Part # AE081810HB-Rear Tire/AE102006HB-Front Tire). They are pneumatic, bias tires made of nylon, polyester rubber filled with compressed air and are used only on Sport ATV/Side by Side vehicles. The Bomb Squad Brand Tires unique tread pattern are constructed with a dual directional pattern that gives a better forward traction one way and a better braking the other way. These tires are not DOT street approved and are not meant for use on passenger cars and trucks. The rim diameter for the front tire is 20 centimeters (cm) and for the rear tire is 25 centimeters (cm). The applicable classification subheading for the Dirt Tamer Brand Tire (Part # AE122226), the Mud Hog Brand Tire (Part # AD3112616) and the Bomb Squad MX (Front and Rear) Brand Tire (Part # AE081810HB/AE102006HB) will be 4011.99.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Other: Other: Other: Other”. The general rate of duty will be 3.4%. 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 the ruling, contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division