CLA-2-40:OT:RR:NC:N1:106
Mr. Bret Holder
Simon, Gluck & Kane, LLP
1700 Broadway
New York, NY 10019
RE: The tariff classification of tires returned to the US from Canada.
Dear Mr. Holder:
In your letter dated April 28, 2011, you requested a tariff classification ruling on behalf of your client, Bridgestone Americas Tire Operations, LLC.
You state that tires, made in various countries are imported by Bridgestone Americas Tire Operations, LLC. You further state that he applicable subheading for the tires will be either 4011.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for new pneumatic tires, of rubber: of a kind used on motor cars or 4011.20, HTSUS, which provides for new pneumatic tires, of rubber: of a kind used on buses or trucks; when imported into the US as new by Bridgestone Americas Tire Operations, LLC.
You further state that the tires will be exported to Canada from the US and on some occasions returned to the US for repair, upgrade or exchange. The tires will not have been advanced in condition or value in Canada.
In such cases, if all necessary requirements concerning documentation and identification of the tires that are returned to the US from Canada are satisfied at the port at the time of importation, the special classification provision of 9801.00.2500 which provides for articles, previously imported, with respect to which the duty was paid upon such previous importation if (1) exported within three years after the date of such previous importation, (2) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, (3) reimported for the reason that such articles do not conform to sample or specifications, and (4) reimported by or for the account of the person who imported them into, and exported them from, the United States. This special provision allows for a free rate of duty.
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