CLA-2-40:OT:RR:NC:N1:106
Mr. James Abbott
OEC Logistics, Inc.
13100 Alondra Blvd.
Suite 100
Cerritos, CA 90703
RE: The tariff classification of tires from China.
Dear Mr. Abbott:
In your letter dated November 11, 2009 you requested a tariff classification ruling on behalf of your client Strategic Import Supply, LLC. Photos and descriptive information were supplied with the request.
Four different tires under the Westlake brand name which are made in China are in question. The first tire is model CR960A according to the submitted photos (which was typed as CR690A on your submission). The tire is size 8R19.5 and you state that this tire is marketed and designed to be used on motorhomes. The tire is a radial with an F load range (which indicates that it is capable of maintaining stability under heavier loads). The tread pattern includes both circumferential grooves and sipes crossing between the inner and outer grooves, but not beyond. The applicable subheading for the CR960A tires will be 4011.99.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for new pneumatic tires , of rubber: other: other: radial. The rate of duty will be 4 percent ad valorem. Presidential Proclamation 8414 imposes additional duties on certain tires from China; however tires classifiable under this HTSUSA subheading which is correct for motorhome tires, are not included in the scope of that proclamation.
The next two tires in your request are model 976A in sizes 225/70R19.5 with a load range of “F” and 245/70R19.5 with a load range of “G” (which indicates that they are capable of maintaining stability under heavier loads). The tires are radial. You state that both tires are designed and marketed for use on commercial delivery type trucks. The tread pattern is essentially four circumferential grooves with minimal, asymmetrical sipes across the inner three ribs. The fourth tire in your request is model CM986 in size 225/70R19.5 is also radial with a load range of “F”. This is also said to be for use on commercial delivery trucks. The tread is an aggressive drive axle tire pattern which consists of large, asymmetrical lugs from sidewall to sidewall. The applicable subheading for the 976A and CM986 model tires will be 4011.20.1015, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent ad valorem. Presidential Proclamation 8414 imposes additional duties on certain tires from China; however tires classifiable under this HTSUSA subheading are not included in the scope of that proclamation.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division