CLA-2-84:OT:RR:NC:N1:104
Mr. Robert Ryan
BNSF Logistics
1600 Lakeside Parkway
Suite 100
Flower Mound, TX 75028
RE: The tariff classification of Rubber Tracks from China
Dear Mr. Ryan:
In your letter dated April 16, 2019, on behalf of your client, Mitchell Industrial Tire Co., you requested a tariff classification ruling.
The importation consists of rubber tracks used to propel machines such as excavators, loaders, crawlers, pavers, trenchers and other excavating machines. The rubber track consists of a rubber coated steel track with a combination of dropped forged steel drive lugs and woven steel cords encased in vulcanized rubber. The tracks are available in various lug patterns for use on different types of machines. The rubber tracks uses a “Weaving Steel Cord” design to improve track integrity and flexibility while eliminating joint problems in other types of rubber tracks.
This office will retain the sample that was submitted with this ruling.
The applicable subheading for the Rubber Tracks will be 8431.49.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other: Other: Other: Other: Other”. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.01.
Products of China classified under subheading 8431.49.9095, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. We find that the good subject to your ruling request falls under the scope of one of the product-specific exclusions set forth in Section XXII, Chapter 99, Subchapter III U.S. Note 20, specifically Note 20(i)(17) Vulcanized rubber tracks, each incorporating cords and cleats of steel, designed for use on construction equipment (described in statistical reporting number 8431.49.9095). Accordingly, at the time of importation, you must report the Chapter 99 subheading 9903.88.06, in addition to subheading 8431.9.9095, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division