CLA-2-40:OT:RR:NC:N2:201
Mr. Rick Harris
Global Rubber Industries Pvt. Ltd
28 Joseph's Lane
Columbo-04 Western Province, 00400
Sri Lanka
RE: The tariff classification of industrial tires from Sri Lanka
Dear Mr. Harris:
In your letter dated February 25, 2021, you requested a tariff classification ruling.
The first item under consideration has been identified as model GRIP EX GT333- Heavy Duty Grader Tire. You state that it is specially designed for heavy-duty graders utilized in harsh grading applications. The broad horizontal lug and tread design grips rough surfaces for increased lateral movement on rough surfaces, while the multi-directional tread pattern provides traction and puncture resistance. You state that the tire is size 24.0 x 14.00-24, with a 60.96cm rim diameter.
The second item under consideration has been identified as model GRIP EX CT111- Bias Tires Built for Compactors. You state that it is specially designed to be used on excavators and compact loaders. The nylon-cord case provides the machine with stability and a wide ground contact area. The smooth tread compound ensures resistance against heat and provides self-cleaning properties. You state that the tire is size 20.0 x 11.00-20 with a 50.8cm rim diameter.
The third item under consideration has been identified as model XPT ND (R4) – Non-Directional Skid Steer Tire. You state that the non-directional pneumatic tires are designed for many types of terrains and working conditions. They are constructed from a blend of rubber compounds which aid in tire strength while providing high traction. These tires are built with a strong sidewall to provide increased tire and wheel protection. The deep multi-directional tread and curved lugs provide traction in rough surfaces. You state that the tire comes in two sizes, 10-16.5 and 12-16.5. You indicated in your email that size 12-16.5 comes in a 10 and 12 ply rating. You state both tires have the same 41.91cm rim diameter.
The applicable subheading for models GRIP EX GT333 and XPT ND (R4) will be 4011.80.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Other, having a "herringbone" or similar tread: Of a kind used on construction or industrial handling vehicles and machines: Having a rim size not exceeding 61 cm”. The rate of duty will be Free.
The applicable subheading for model GRIP EX CT111 will be 4011.80.8010, HTSUS, which provides for “New pneumatic tires, of rubber: Of a kind used on construction, mining or industrial handling vehicles and machines: Other: Having a rim size not exceeding 61 cm”. The rate of duty will be 3.4% 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