CLA-2-40:OT:RR:NC:N1:101

Robin O. Pickard, VP Finance & Accounting
American Kenda Rubber Ind. Co.
7095 Americana Parkway
Reynoldsburg, OH 43068

RE: The tariff classification of herringbone tires from China and Taiwan

Dear Ms. Pickard:

In your letter dated August 1, 2016 you requested a tariff classification ruling.

The items under consideration have been identified as two (2) tires with a herringbone tread that you state are used on golf carts and beverage carts used on golf carts. Both styles are marketed under the name “K389- Hole-N-One”.

You state that the only difference between the two styles is the ply rating. Both sizes are 18x8.50-8, one is 4-ply while the other is 6-ply.

The applicable subheading for the two styles of herringbone tires used on golf vehicles will be 4011.69.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Other, having a "herring-bone" or similar tread: Other: Of a kind used on golf carts, all-terrain vehicles, and for turf, lawn and garden, and trailer applications”. The general rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.

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 matthew.sullivan.cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division