CLA-2-87:OT:RR:NC:N2:206
Cynthia Neal
Calfee, Halter & Griswold LLP
2800 First Financial Center
255 East Fifth Street
Cincinnati, OH 45202-4728
RE: The tariff classification of tire and wheel assemblies from China
Dear Ms. Neal:
In your letter, dated March 27, 2024, you requested a tariff classification ruling on behalf of your client, Ningbo Yinuowei International Trade Co., Ltd.
The articles under consideration are five pneumatic tire and wheel assemblies, each including a rubber tire and a steel rim. Part Numbers 5.70-8 and 18*8.5-8 are intended for trailer use only. Both have steel wheels measuring 8 inches in diameter. Part Number 5.70-8 has a radial rubber tire 5.5-inches in width, and Part Number18*8.5-8 has a bias rubber tire 7-inches in width, and measure 460mm and 457mm in overall diameter, respectively. Part Number 8-14.5 14PR (RV) is intended for use on recreational vehicles. It has a 14.5-inch diameter steel wheel with a rubber tire 6 inches in width, and measures 707mm in overall diameter. Part Numbers 215/35-12 and 23*10.5-12 are intended for use on golf carts only. Both have steel wheels measuring 12 inches in diameter. Part Number 215/35-12 has a rubber tire 6-inches in width, and Part Number 23*10.5-12 has a rubber tire 7-inches in width, and measure 478mm and 585mm in overall diameter, respectively. Each of the products originate and are assembled in China, and are imported as a wheel including the tire.
In your request you suggest that these mounted tires are appropriately classified in various subheadings within heading 4011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for new pneumatic tires of rubber. We disagree.According to the information provided, the assemblies are mounted tires that are either bias or radial ply and come in varying sizes. Tires, once mounted, become road wheels, and are no longer considered tires of heading 4011, HTSUS.
The applicable subheading for Part Numbers 5.70-8 and 18*8.5-8 will be 8716.90.5059, HTSUS, which provides for Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Wheels: Other: Wheels with Tires: Wheels with other tires. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for Part Numbers 8-14.5 14PR (RV), 215/35-12 and 23*10.5-12 will be 8708.70.4560, HTSUS, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Road Wheels: Other: Other. The rate of duty will be 2.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8716.90.5059 and 8708.70.4560, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8716.90.5059 and 8708.70.4560, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/.
In your request you state that all tires and wheels are products of China, and therefore may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA's Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division