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 tires from Sri Lanka
Dear Mr. Harris:
In your letter dated November 16, 2021, you requested a tariff classification ruling.
The item under consideration has been identified as tire model LIFT EX F300. You state this is a tire engineered for heavy-duty use on forklift trucks and other industrial vehicles. It is a pneumatic material handling tire that has a large footprint tread that delivers optimal traction under every condition. Reinforced sidewalls and a wide rim guard allows for a high load-carrying capacity. The heavy-duty construction provides for maximum stability, safety and comfort. You state that the tire sizes are 8”, 9”, 10”, 12” and 15”.
The applicable subheading for the industrial tire model LIFT EX F300 will be 4011.80.8010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Of a kind used on construction, mining or industrial handling vehicles and machines: Other: 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