CLA-2-84:OT:RR:NC:N1:118
Mr. Lawrence J. Bogard
Neville Peterson LLP
1400 16th Street N.W.
Suite 350
Washington, DC 20036
RE: The tariff classification of Wheel Assemblies from China
Dear Mr. Bogard:
In your letter dated June 25, 2019, on behalf of your client, Gleason Industrial Products Inc., you requested a tariff classification ruling. Samples were submitted for review and will be returned as requested.
The merchandise under consideration consists of three models of inflatable/refillable pneumatic wheel assemblies. You have stated that these models are imported for use solely on various models of trail-behind or hand-pushed fertilizer spreaders. Model numbers 3498, 2197 and 2029 are comprise of inflated/refillable rubber tires mounted on steel wheel hubs which are painted in a chrome color. The tires will be inflated at the time of importation and can be refilled by the consumer. Model 3498 consists of a pneumatic tire sized at 4.10/3.5-6 mounted on a steel hub measuring 3.75 inches in diameter. The tire/wheel assembly measures 12.5 inches in diameter. Model 2197 is a pneumatic tire sized at 15x6.00-6 mounted on a steel hub measuring 2.75 inches in diameter with the tire/wheel assembly measuring 13.5 inches in diameter. Model 2029 has a pneumatic tire sized at 4.10/3.50-4 and mounted on a steel hub measuring 2.75 inches in diameter and the tire/wheel assembly measures 10.0 inches in diameter.
The applicable subheading for the three models of Wheel Assemblies, model numbers 3498, 2197 and 2029, will be 8432.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof. Parts. Wheels and tire assemblies. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) 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. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “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, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) 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 the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8432.90.0020, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8432.90.0020, 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 Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division