CLA-2-84:RR:NC:MM:101 I85323

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 XGL A2, XM 27, XHAUL, XF & XSNOPLUS M + S Treads from France, Spain, and Canada

Dear Ms. Wilson:

In your letter dated August 13, 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. The use of the 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”. You have requested classification for XGLA2 Tread Pattern of Global Part Number CAI 123903; XM 27 Tread Pattern of Global Part Number 123800; XHAUL Tread Pattern of Global Part Number 205207, XF Tread Pattern of Global Part Number 255201; and XSNOPLUS M+S Tread Pattern of Global Part Number 123795.

Global Part Number (CAI): 123903 TRA Code: L3/G3 Description: 16.00R24 XGL A2 TL TG** Rim Diameter: 24 inches (60.96 cm) Tire Tread: XGL A2 Tread Pattern

Global Part Number (CAI): 123800 TRA Code: L2 Description: 19.5LR28TL 152A8 XM27 Rim Diameter: 28 inches (71.12 cm) Tire tread: XM 27 Tread Pattern

Global Part Number: 205207 TRA Code: E4 Description: 18.00R33 XHAUL E4P TL** Rim Diameter: 33 inches (83.82 cm) Tire Tread: XHAUL Tread Pattern

Global Part Number: 255201 TRA Code: N/A Description: 18 R 19.5 TL* TF Rim Diameter: 19.5 inches (49.53 cm) Tire Tread: XF Tread Pattern

Global Part Number: 123795 TRA Code: G2/L2/E2 Description: 20.5R25 XSNOPLUS M+S TL* Rim Diameter: 25 inches (63.5 cm) Tire Tread: XSNOPLUS M+S Tread Pattern

The applicable subheading for the XGL A2 Tread Pattern and the XF Tread Pattern will be 4011.62.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Other, having a “herring-bone” or similar tread: Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm. The rate of duty will be Free.

The applicable subheading for the XM 27 Tread Pattern will be 4011.63.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Other, having a “herring-bone” or similar tread: Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm. The rate of duty will be Free. The applicable subheading for the XHAUL Tread Pattern will 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 XSNOPLUS M+S Tread Pattern will be 4011.94.4000, 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 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