CLA-2-40:OT:RR:NC:N2:201
Tony Baker
FUSO Offroad
188 Moraine Road
Canmore T1W137
CANADA
RE: The tariff classification of truck tires from China
Dear Mr. Baker:
In your letter dated March 5, 2018 you requested a tariff classification ruling.
The item under consideration has been identified as a “Trackmaster” radial truck tire, which you state is specially designed and intended for use on a Fuso 3-ton 4x4 truck. Additionally, you state that the Fuso 3-ton 4x4 vehicle is used for expedition purposes.
The tire measures 37x12.5x17 inches with a load rating of “E”.
The applicable subheading for the Trackmaster 37x12.5x17 inch tire will be 4011.20.1005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Of a kind used on buses or trucks: Radial: On-the-highway: Light Truck”. The rate of duty will be 4% ad valorem.
The merchandise in question may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 the 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division