CLA-2-40:OT:RR:NC:N2:201
Dimitri Chemyak
VYC Tires Inc.
7072 Snowdrift Road
Allentown, PA 18106
RE: The tariff classification of light truck tires from China
Dear Mr. Chemyak:
In your letter dated April 12, 2018 you requested a tariff classification ruling.
The items under consideration have been identified as five (5) styles of “Comforser” CF3000 light truck tires. The Comforsers are “All-Terrain Radial Tires”, which are listed under “Light Truck” in the Tire and Rim Association Yearbook (2018). You state in your request that the tires are sold as light truck tires. The five (5) sizes identified in this ruling are:
245/75R16 LT
265/70R17 LT
31*10.50Rl5 LT
33*12.50R20 LT
35*12.50R20 LT
The information provided shows the tires are designed with unique shoulder blocks to enhance traction in mud and snow, as well as an aggressive tread for maximum traction while providing a reduced noise profile for on-road driving.
Additionally, you state that, while you are aware that CBP does not directly rule on cases concerning AD/CVD, your supplier, Shandong New Continent Tire Co., Ltd. has an ADD case number for light truck tires assigned to them, A-570-016-077.
In light of this, it appears that you are aware that the merchandise in question will 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/.
The applicable subheading for the “Comforser” CF3000 tires 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 motor cars (including station wagons and racing cars): Of a kind used on buses or trucks: Radial: On-the-highway: Light truck”. The rate of duty will be 4% 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 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