CLA-2-84:OT:RR:NC:N1:104
Ms. Margaret Wilson-McDowell
Michelin North America, Inc.
One Parkway South 29615
PO Box 19001
Greenville, SC 29602
RE: The tariff classification of Michelin X Tweels from the United States.
Dear Ms. Wilson-McDowell:
In your letter dated March 14, 2017, you requested a tariff classification ruling.
The importation consists of Airless Radial Tires called Michelin X Tweels. You state that these airless radial tires are designed and manufactured specifically for skid steer loaders, riding mowers and golf carts. The airless tires perform like pneumatic tires, but require no air pressure maintenance once bolted on.
Michelin X Tweel SSL Hard Surface & Hard Surface Traction for Skid Steer Loaders (CAI# 040921 and CAI# 619642), are designed to help provide maximum tread life on pavement. Maximum load @ 15km/h is 4,400 lbs.
Michelin X Tweel SSL All Terrain for Skid Steer Loaders (CAI# 357108 and CAI# 297671), The all terrain model is ideal for use on a wide range of surfaces. Maximum load @ 15km/h is 3,700-4,400 lbs.
Michelin X Tweel Turf for Mowers (CAI# 092591), is designed for use on zero turn radius mowers. This model has a consistent hub height, which ensures the mower deck produces an even cut. The unique design of the spokes helps dampen the ride for enhanced operator comfort. High performance compounds and an efficient contact patch offer a long wear life that is two or three times that of a pneumatic tire at equal tread depth. Maximum load of 750 lbs.
Michelin X Tweel Turf for Golf Carts (CAI# 361420), is designed for use on golf carts. This model has heavy gauge steel with a 4 bolt hub pattern, which fit on a variety of carts. Tread pattern is multi-directional and optimized to provide excellent traction and side hill stability while preventing turf damage. Maximum load of 705 lbs.
The applicable subheading for the Michelin X Tweel SSL Hard Surface & Hard Surface Traction for Skid Steer Loaders (CAI# 040921 and CAI# 619642) and the Michelin X Tweel SSL All Terrain for Skid Steer Loaders (CAI# 357108 and CAI# 297671), will be 8431.20.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427.” The general rate of duty will be Free.
The applicable subheading for the Michelin X Tweel Turf for Mowers (CAI# 092591), will be 8433.90.1010, HTSUS, which provides for “Harvesting or threshing machinery, including straw or fodder
balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof: Parts: Of mowers for lawns, parks or sports grounds: Wheel and tire assemblies.” The general rate of duty will be Free.
The applicable subheading for the Michelin X Tweel Turf for Golf Carts (CAI# 361420), will be 8708.70.4530, HTSUS, 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: For vehicles of subheading 8701.20 or heading 8702, 8704 or 8705.” The general rate of duty will be 2.5%.
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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division