CLA-2-40:OT:RR:NC:N1:101
Margaret Wilson-McDowell, International Group-Customs Compliance
Michelin North America, Inc.
One Parkway South
PO Box 19001
Greenville, SC 29602-9001
RE: The tariff classification of Earth Mover and Off-The Road Tires from various countries
Dear Ms. Wilson-McDowell,
In your letter dated January 14, 2015, you requested a tariff classification ruling.
This office has reviewed the literature provided. The items under consideration have been identified as four (4) models of Earthmover and Off-The Road-Tires used for multiple heavy duty vehicles.
The first tire has been identified as Model A. X-Traction Tires - Global Part Numbers’ (CAI) - (1) 397431, (2) 318056, (3) 166905, which is sized (1) 397431 – 18.00 R 33 X-Traction E4T TL – TRA Code E4 – Rim Diameter 83.82 cm (2) 318056 – 24.00 R 35 X-Traction E4T TL – TRA Code E4 - Rim Diameter 88.9 cm (3) 166905 – 27.00R 49 X-Traction RD E4T TL - TRA Code E4 Rim Diameter 124.46 cm.
The second tire has been identified as Model B. X-Crane + Tires Global Part Numbers’ (CAI) - (1) 738428, (2) 086926 which is sized (1) 738428- 445/95R 25X-Crane + TL 174F - TRA Code E2 – Rim Diameter 63.5 cm (2) 086926 – 525/80 R 25 X-Crane + TL 176F - TRA Code E2 – 63.5 cm.
The third tire has been identified as Model C. X-Crane AT Tires Global Part Numbers’ (CAI) - (1) 296917, (2) 616492 (3) 984021, which is sized (1) 385/95 R 25 X-Crane AT TL 170F - TRA Code E2 – Rim Diameter 63.5 cm (2) 616492 - 385/95 R 25 X-Crane AT TL 170F - TRA Code E2 – Rim Diameter 63.5 cm (3) 984021 385/95 R 25 X-Crane AT TL 170F - TRA Code E2 – Rim Diameter 63.5 cm.
The fourth tire has been identified as Model D. X- Terminal T Tread Global Part Numbers’ (CAI) - (1) 278144, (2) 004371 which is sized (1) 310/80 R 22.5 X Terminal T TL 175 A8 - TRA Code 175 A8 - Rim Diameter of 55.9 cm (2) 280/75 R 22.5 X Terminal T TL 168 A8 - TRA Code 168 A8 - Rim Diameter of 55.9 cm.
This office has identified the tires as designed for the following (1) Model-A- Use on Rigid Dumpers (2) Model-B- Use on Special Machines-Mobile Crane-On Road & Off Road application (3) Model-C- Use on Special Machines – High Speed Mobile Crane, Fire & Rescue Machine - On Road & Off Road application- Having a Radial construction. (4) Model-D- Use on Special Machines-Terminal Tractors & Trailers – Non Dot Rated Tire-Not for Highway Services
Additionally, all tires submitted for review have a tread pattern of (X-TRACTION TREAD DESIGN).
You stated that these tires are manufactured in six (6) sites around the world, these sites are located in France, Spain, Canada, Brazil, Romania and the United States. You have also provided a headquarters ruling - HQ H192148 to substantiate your request. After further review of your claim, the tires presented do not meet the definition for “herring-bone” or similar tread tires.
The applicable classification subheading for Model A. X-Traction Tires - Global Part Numbers’ (CAI) - (1) 397431, (2) 318056, (3) 166905, which is sized (1) 397431 – 18.00 R 33 X-Traction E4T TL – TRA Code E4 – Rim Diameter 83.82 cm (2) 318056 – 24.00 R 35 X-Traction E4T TL – TRA Code E4 - Rim Diameter 88.9 cm (3) 166905 – 27.00R 49 X-Traction RD E4T TL - TRA Code E4 Rim Diameter 124.46 cm will be 4011.94.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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 exceeding 61 cm: Radial” The rate of duty will be 4%.
The applicable classification subheading for Model B. X-Crane + Tires Global Part Numbers’ (CAI) - (1) 738428, (2) 086926 which is sized (1) 738428- 445/95R 25X-Crane + TL 174F - TRA Code E2 – Rim Diameter 63.5 cm (2) 086926 – 525/80 R 25 X-Crane + TL 176F - TRA Code E2 – 63.5 cm. Model A. X-Traction Tires and Model B. X-Crane + Tire models and sizes will be 4011.99.4500, HTSUS, which provides for “New pneumatic tires, of rubber: Other: Other: Other: Radial”. The general rate of duty will be 4%.
The applicable classification subheading for model C - the X-Crane AT Tires, Global Part Numbers (CAI) 296917, 616492, and 984021 (Radial) tire models and sizes will be 4011.94.4000, HTSUS, 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 exceeding 61 cm: Radial”. The rate of duty will be 4%.
The applicable classification subheading for Model D. X- Terminal T Tread Global Part Numbers’ (CAI) - (1) 278144, (2) 004371 which is sized (1) 310/80 R 22.5 X Terminal T TL 175 A8 - TRA Code 175 A8 - Rim Diameter of 55.9 cm (2) 280/75 R 22.5 X Terminal T TL 168 A8 - TRA Code 168 A8 - Rim Diameter of 55.9 cm., tire models and sizes will be 4011.99.4500, HTSUS, which provides for “New pneumatic tires, of rubber: Other: Other: Other: Radial”. The general rate of duty will be 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://ww.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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division