CLA-2-84:OT:RR:NC:N1:103
Martine De Courcel
Trade and Customs Director, Global Operations
Camso Inc.
2633 Rue MacPherson
Magog, QC J1X 0E6
Canada
RE: The tariff classification of a cured-on tire and press-on tire from Sri Lanka
Dear Ms. De Courcel:
In your letter dated February 8, 2021, you requested a tariff classification ruling.
The first item under consideration is a cured-on tire, part number 38.1306.1391, designed for a scissor lift aerial work platform truck. The tire is composed of a casted steel wheel or hub with vulcanized rubber cured to the wheel. Once cured the rubber and wheel cannot be separated. The tire also features a grey non-marking compound for indoor applications.
The second item under consideration is a press-on tire, also referred to as a cushion tire, part number 12.173.18628. The tire is solid and made of a rubber tread layer bonded to a cylindrical steel band. The tire is designed to be used on forklifts, reach trucks, and airport ground support equipment.
In your request, you suggested that the cured-on tire is correctly classified in subheading 8431.20.0000, Harmonized Tariff Schedule of the United States (HTSUS). You have also suggested that the press-on tire is correctly classified in subheading 4012.90.1000, HTSUS. We agree that the two tires are correctly classified in the subheadings that you have suggested.
The applicable subheading for the cured-on tire, part number 38.1306.1391, will be 8431.20.0000, HTSUS, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427.” The rate of duty will be free.
The applicable subheading for the press-on tire, part number 12.173.18628, will be 4012.90.1000, HTSUS, which provides for “Retreaded or used pneumatic tires of rubber; 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 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division