CLA-2-87:OT:RR:NC:N2:206
Danielle King
CIE Manufacturing
10533 Sessler Street South Gate, CA 90280
RE: The tariff classification of steel wheels and tires from Thailand
Dear Ms. King:
In your letter dated July 26, 2024, you requested a tariff classification ruling.
The merchandise under consideration are Wheel and Tire assemblies (CI_11R22.5-14PR-CR915), which are designed to be mounted to an intermodal chassis. The tires are radial and made of rubber. The wheels are made of steel and have a 22.5 inch diameter and 8.25 inch width. You state that the wheel and tire assemblies are made in Thailand.
In our email correspondence, you suggested classifying the wheel and tire assemblies in subheading 8708.70, Harmonized Tariff Schedule of the United States (HTSUS), which provides for motor vehicles' road wheels. We disagree. Based on the information submitted, the assemblies are used on intermodal chassis, which are not self-propelled and intended to be towed behind a vehicle. As a result, classification of the wheel and tire assemblies in heading 8708, HTSUS, is precluded.
The applicable subheading for the Wheel and Tire assemblies (CI_11R22.5-14PR-CR915) 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.
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/.
Please note that the merchandise 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