CLA-2-40:RR:NC:MM:101: I80691
Ms. Margaret V. Wilson
Customs/Drawback Administrator
Michelin North America, Inc.
One Parkway South
P.O. Box 19001
Greenville, South Carolina 29602-9001
RE: The tariff classification of Earthmover Tires, XMP, X-QUARRY, XH D1, XMP S, & XLC (X Lisse) Treadsfrom Netherlands and Canada
Dear Ms. Wilson:
In your letter dated April 5, 2002 you requested a tariff classification ruling.
You submitted illustrative literature of machinery on which these tires are used, the different Tread Patterns and other data from Michelin’s Earthmover Data Book. You are requesting a ruling for XMP Tread Pattern of Global Part Number CAI 123406; X-QUARRY Tread Pattern of Global Part Number 123887; XH D1 Tread Pattern Global Part Number 123031, XMP S Tread Pattern of Global Part Number 123376 and XLC (X LISSE) Tread Pattern of Global Part Number 240750.
Global Part Number (CAI): 123406
TRA Code: E2
Description: 14.00 R 25 XMP 170E
Rim Diameter: 25 inches (63.5cm), which exceeds 61 cm
Tire Tread: XMP Tread Pattern
Global Part Number (CAI): 123887
TRA Code: E4
Description: 24.00 R 25 X-QUARRY E4R TL**
Rim Diameter: 24 inches (63.5 cm), which exceeds 61 cm
Tire Tread: X-QUARRY Tread Pattern
Global Part Number (CAI): 123031
TRA Code: E4
Description: 18.00 R 25 XH D1 A**
Rim Diameter: 25 inches (63.5 cm), which exceeds 61 cm
Tire Tread: XH D1 Tread Pattern
Global Part Number (CAI): 123376
TRA Code: G2T
Description: 14.00 R 24 XMP S TG*
Rim Diameter: 24 inches (60.9 cm), which is less than 61 cm
Tire Tread: XMP S Tread Pattern
Global Part Number (CAI): 240750
TRA Code: C1
Description: 13/80 R 20 PIL XLC TT
Rim Diameter: 20 inches (50.8 cm), which is less than 61 cm
Tire Tread: XLC (X LISSE COMPACTEUR) Tread Pattern
You state in your narrative that the use of these tires determined by the Tire & Rim Association (TRA) coding system as “L” is defined as the code for “loaders and dozers”, “E” is defined as “earthmoving application”, and “G” is defined as the code for “graders”.
The applicable subheading for the XMP Tread Pattern of Global Part Number CAI 123406; X-QUARRY Tread Pattern of Global Part Number 123887; XH D1 Tread Pattern Global Part Number 123031will be 4011.20.1015, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Of a kind used on buses or trucks: Radial…On-the-highway: Other. The rate of duty will be 4% ad valorem.
The applicable subheading for the XMP S Tread Pattern of Global Part Number 123376 and XLC (X LISSE) Tread Pattern of Global Part Number 240750 will be 4011.93.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Other: Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm: Radial. The rate of duty will be 4% 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