CLA-2-87:RR:NC:N1:101 M84948
Ms. Robin Kamal
7095 Americana Parkway
Reynoldsburg, OH 43068
RE: The tariff classification of vehicle wheels with mounted pneumatic tires.
Dear Ms. Kamal:
In your letter dated June 19, 2006 you requested a tariff classification ruling.
The items are pneumatic tires mounted on a one piece four-hole steel wheel that bolts to a hub like a car wheel. You state that they are principally used on off-road utility vehicles for farming, hunting, recreation, ranching, lawn care, etc. They are also used on golf carts and can be used on lawn and garden mowing equipment that is powered or considered a riding mower.
The applicable subheading for the wheels with mounted tires will be 8708.70.4560, Harmonized Tariff Schedule of the United States (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: Other: Other. The rate of duty will be 2.5 percent.
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 http://www.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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division