CLA-2-40:OT:RR:NC:N2:201

Mr. Rick Harris
Global Rubber Industries Ltd. Pvt.
28 Joseph's Lane
Columbo Western Province, 00400
Sri Lanka

RE: The tariff classification of agricultural tires from Sri Lanka Dear Mr. Harris:

In your letter dated August 19, 2021, you requested a tariff classification ruling. The first item under consideration has been identified as the GREEN EX FL800 tire. You state that this bias tire is used for agricultural trailers. The tread is designed with a multi-lug angle that delivers traction as well as providing flotation properties. The wide lug width offers low soil damage, while the reinforced sidewalls offer stability during field and road transport. You state that the tire size is 22.5 inches in diameter. The second item under consideration has been identified as the GREEN EX FL700 tire. You state that this bias tire is used on agricultural trailers. It is constructed to carry heavy loads and is used in harsh conditions. The reinforced sidewall absorbs side impacts, resulting in extended tire life and reliability. The tire is used for field/road transport and spreading operations. You state that the tire sizes are 15.5 and 22.5 inches in diameter. The third item under consideration has been identified as the GREEN XLR F77 tire. This radial tire is designed for use on heavy duty agricultural trailers. In your request you also state that, in addition to trailers, the XLR F77 can also be used on tractors, harvesters, grain carts, and other farm implements developed to transport heavy loads on demanding terrain conditions. The XLR F77 has a multi-directional tread pattern and wide tread width that ensures superior flotation, while the lug contact in the center provides a smooth and comfortable ride during on-the-road transport. You state that the tire size is 22.5 inches in diameter.

The fourth item under consideration has been identified as the GREEN EX RT100 tire. You state this tire is a bias tire for use on agricultural tractors. You state that the angles between the lugs provides a built-in self-cleaning function in the tire when used in soft soil and mud. The dual-angle design provides rider comfort, while the shallow angle at its shoulder provides traction in the field. You state that the tire sizes are 24, 26, 28, 30, 32, 34, and 38 inches in diameter, respectively.

The fifth item under consideration has been identified as the GREEN XLR 85 tire. You state that this is a radial tire designed for heavy duty agricultural tractors. You state that the tire sizes are 24, 28, 30, 34, 38, 42, 46, and 50 inches in diameter, respectively.

The sixth item under consideration has been identified as the GREEN XLR 95 tire. You state that this is a radial tire used on agricultural tractors. The tire is designed with a narrower profile designed specifically for row crop and spraying applications. The cut and wear resistant compound are designed to increases productivity, while the rounded shoulders minimize crop and field damage. You state that the tire sizes are 32, 46, and 48 inches in diameter, respectively.

The seventh item under consideration has been identified as the GREEN XLR 70 tire. You state that this is a radial tire used on heavy duty tractors during heavy duty soil applications and road transport. You state that the tire sizes are 24, 28, 34, 38, and 42 inches in diameter, respectively.

The eighth item under consideration has been identified as the GREEN XLR 65 tire. You state that this is a radial tire used on heavy duty tractors for soil tillage and road applications. You state that the tire sizes are 24, 28, 30, 34, 38, and 42 inches in diameter, respectively. The applicable subheading for the Green EX FL800, Green EX RT100, Green XLR 65, Green XLR 70, Green XLR 85, and Green XLR 95 will be 4011.70.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Of a kind used on agricultural or forestry vehicles and machines: Having a "herringbone" or similar tread”. The rate of duty will be Free.

The applicable subheading for the Green EX FL700 and Green XLR F77 will be 4011.70.0050, HTSUS, which provides for “New pneumatic tires, of rubber: Of a kind used on agricultural or forestry vehicles and machines: Other”. 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 Matthew Sullivan at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division