CLA-2-40:OT:RR:NC:N1:101
Julie Vair
Expeditors Tradewin, LLC
1015 Third Ave, 12th Floor
Seattle, WA 98104
RE: The tariff classification of steel belted radial tires from Serbia
Dear Ms. Vair:
In your letter dated April 29, 2016, you requested a tariff classification ruling on your client, Cooper Tire & Rubber Company, located in Krusevac, Serbia.
The merchandise under consideration has been identified as three (3) sizes of steel-belted radial tires (14 inch: 185/65R14, 15 inch: 195/60R15 & 16 inch: 205/60R16). The tires are produced at Cooper Tire's facility in Serbia. In your ruling you state that imported raw materials including synthetic rubber, natural rubber, carbon black, various chemicals and processing oil are combined in a mixer and are substantially transformed in the production of a rubber compound, which is a new article of commerce. The rubber compound is then combined with steel reinforcements (steel tire cord and bead wire) and fabric reinforcements to form a desired configuration and then placed in a curing press under pressure and temperature to undergo a second substantial transformation in the form of a finished steel-belted radial tire.
The applicable subheading for the steel-belted radial tires (14 inch: 185/65R14) will be 4011.10.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Of a kind used on motor cars (including station wagons and racing cars): Radial: Having a rim diameter greater than 35.56 cm (14 inches) but not more than
38.10 cm (15 inches)”. The duty rate will be 4%.
The applicable subheading for the steel-belted radial tires (15 inch: 195/60R15) will be 4011.10.1040, HTSUS, which provides for “New pneumatic tires, of rubber: Of a kind used on motor cars (including station wagons and racing cars): Radial: Having a rim diameter greater than 38.10 cm (15 inches) but not more than 40.64 cm (16 inches)”. The duty rate will be 4%.
The applicable subheading for the steel-belted radial tires (16 inch: 205/60R16)) will be 4011.10.1050, HTSUS, which provides for “New pneumatic tires, of rubber: Of a kind used on motor cars (including station wagons and racing cars): Radial: Having a rim diameter greater than 40.64 cm (16 inches) but not more than 43.18 cm (17 inches)”. The duty rate will be 4%.
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 https://hts.usitc.gov/current.
Articles classifiable under subheading 4011.10.1030, 4011.10.1040 and 4011.10.1050, HTSUS, which are products of Serbia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 Matthew Sullivan at (646) 733-3013.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division