CLA-2-87:OT:RR:NC:N1:106
Isabelle Binette, Coordinator, Customs Compliance
Camoplast Solideal
2675, MacPherson
Magog, Quebec, J1X 0E6, Canada
RE: The tariff classification of tractor wheels from an unspecified country
Dear Ms. Binette,
In your letter dated January 20, 2015, you requested a tariff classification ruling. The items under consideration have been identified as Rubber Bonded Steel Wheels for undercarriages of tractors.
In your request, you stated that the undercarriages on which these wheels are installed are for off-road agricultural tractors such as the John Deer 8000 Series. The Wheels are mounted to the undercarriage frame and transfer machine weight to the tracks. The Wheels, acting as contact points and guides, help to distribute the machine weight evenly across the ground through the tracks. The Wheels, which measure 16 inches, 34 inches and 45 inches in diameter are constructed of a carbon steel alloy and have vulcanized rubber bonded to the circumference.
The applicable subheading for the Rubber Bonder Steel Wheels for the undercarriages of tractors will be 8708.70.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories for the motor vehicles of heading 8701 to 8705: Road wheels and parts and accessories thereof: For tractors (except road tractors): For tractors suitable for agricultural use: Road wheels.” The general rate of duty will be Free. 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 Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division