CLA-2-40:RR:NC:MM:101 I86839
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 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 from Netherlands and Canada
Dear Ms. Wilson:
In your letter dated August 6, 2002 you requested a tariff classification ruling.
You have requested that we review New York Ruling NY I80691. You state that you believe that we had incorrectly classified Earthmover Tires 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 under 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 Earthmover Tire XMP Tread is used on Logging Trucks, which comprise a tractor unit with 2 or 3 axles, and one or more trailers. The tractor fitted with the XMP Tread is equally capable of on-the-road or off-the-road applications.
Two equally competing headings merit consideration: HTS 4011.20.1015 which provides for New pneumatic tires of rubber: Of a kind used on buses or trucks: Radial…On-the-highway: Other; and HTS 4011.20.1025 which provides for New pneumatic tires of rubber: Of a kind used on buses or trucks: Radial…Off-the-highway: For use on a rim measuring 40.6 cm or more in diameter.
When there are two equally competing headings Customs is directed to use that which occurs last in the tariff – in this case, HTS 4011.20.1025 .
Due to a clerical error this tire was incorrectly classified under HTS 4011.20.1015.
The applicable subheading for the Earthmover Tire XMP Tread will be 4011.20.1025, 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…Off-the-highway: For use on a rim measuring 40.6 cm or more in diameter. The rate of duty will be 4% ad valorem.
In the case of the X-Quarry Tread and the XH D1 Tread, these tires are used on trucks that work in quarries, open pit or surface mines – never on open roads or highways. The X-Quarry Tread is for use on a “Rigid Dumper”; while the XH D1 Tread is for use on a “Rigid Dumper and Logging Truck.”
Due to a clerical error these tires were incorrectly classified under HTS 4011.20.1015 (“On-the-highway” use).
The applicable subheading for the X-Quarry Tread and the XH D1 Tread will be 4011.20.1025, 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…Off-the-highway: For use on a rim measuring 40.6 cm or more in diameter. 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