The tariff classification of an Aluminum Wheel Rim and Tire Assembly from Japan

NY R00015 April 15, 2003 CLA-2-87:RR:NC:MM:101 R00015 CATEGORY: Classification TARIFF NO.: 8708.70.4545 Ms. Ikue Stoehr – Customs Compliance Manager Toyota Motor Sales, USA Inc. 19001 South Western Avenue Mail Stop G411 Torrance, California 90509 RE: The tariff classification of an Aluminum Wheel Rim and Tire Assembly from Japan Dear Ms. Stoehr: In your letter dated April 3, 2003 you requested a tariff classification ruling. You did not submit a sample, literature, or pictorial representation of an Aluminum Wheel Rim and Tire Assembly. You state that this assembly is for the Toyota Prius model and is being imported solely for an auto show. You state that Toyota does not import wheel rim and tire assemblies to be incorporated in its automobile production. The radial tire size is 195/55 R 16. The aluminum wheel’s diameter is 18 inches. The applicable subheading for the Aluminum Wheel Rim and Tire Assembly will be 8708.70.4545, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Road wheels…Other: Of aluminum. The rate of duty will be 2.5% 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division