CLA-2-40:OT:RR:NC:N1:101
Robin O. Pickard, VP Finance & Accounting
RE: The tariff classification of solid tires from China and Taiwan
Dear Mr. Pickard:
In your letter dated October 3, 2016 you requested a tariff classification ruling.
The item under consideration has been identified as a new tire, manufactured from solid rubber, designated as “Not-For-Highway Service” (NHS) that will be imported as a continuous band of vulcanized rubber. You state that, after importation, the tire will be affixed to a rigid metal rim using a gluing process. You go on to explain that this is fundamentally different from the way that pneumatic tires are affixed to rims. Instead of adhesive, air pressure is relied upon to keep the tire on the rim.
You provided a photograph of the item as imported and state that the material content of the tire is:
Natural Rubber (38.8%)
Synthetic Rubber (11.6%), with carbon black
Steel and other miscellaneous rubber chemicals making up the remaining (49.6%).
The imported tire has the following dimensions:
Size: 26.00 X 8.00 (NHS)
Max Load: N/A
Ply: N/A
Outer Diameter: 675mm
Rim Width: 8.00
Section Width: 214mm
The tire, is currently in the developmental stage. It is designed for use on off-road vehicles built for consumers, as well as for military-grade all-terrain vehicles (ATV). The technology of this tire is focused on durability, reliability, and with the added benefit of never going flat.
The applicable subheading for this solid tire will be 4011.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…solid or cushion tires, tire treads and tire flaps, of rubber: Other: Solid or cushion tires”. The 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 https://hts.usitc.gov/current.
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 matthew.sullivan.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division