CLA-2-87:OT:RR:NC:N1:106
Michael J. Skleney, Customs Broker
Pegasus Customs Brokers
1100 Jorie Boulevard, Suite 240
Oak Brook, IL 60523-4417
RE: The tariff classification of an aluminum alloy trailer wheels from China
Dear Mr. Skleney:
In your letter dated August 12, 2014 you requested a tariff classification ruling on behalf of your client Tredit Tire & Wheel Co., Inc. of Elkhart, Indiana.
The item under consideration has been identified as an aluminum alloy wheel with the intended use, distribution, and installation solely on trailers. They are marked with a statement “For trailers use only.”
You suggested that the aluminum wheels be classified under heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of motor vehicles of headings 8701 to 8705.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Although not dispositive, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
ENs to section XVII (III) Parts and Accessories (B) (2) state:
Certain parts and accessories are suitable for use on more than one type of vehicle (motor cars, aircraft, motorcycles, etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are to be classified in the heading relating to the parts and accessories of the vehicles with which they are principally used.
Trailers which the aluminum wheels are intended to be used with are generally classified under heading 8716. Therefore, classification of the aluminum wheels under heading 8708 is precluded.
The applicable subheading for the aluminum alloy wheels will be 8716.90.5045, HTSUS, which provides for "Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Wheels: Other: Wheels.” The duty rate will be 3.1% ad valorem.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division