CLA-2-40:R:NTP:343 A81065
Mr. Donald S. Simpson
Barthco International, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of various tires from China.
Dear Mr. Simpson:
In your letter dated March 1, 1996, on behalf of Carlisle Tire And Rubber
Company, you requested a tariff classification ruling.
You have submitted specifications for five different types of tires.
The first item is a snow thrower tire. The descriptive literature
submitted with this request indicates that this tire can be used for riding
tractors, snow throwers, tillers, all terrain vehicles (ATV'S) and lawn
equipment.
Item #2) is a wheel barrow tire. The attached catalogue pages show that
this tire can be used on wheelbarrows, transport vehicles, garden tractors and
farm equipment.
Item #3 is a lawn tractor tire. This item is shown in the descriptive
literature you have submitted to be used on garden tractors, tillers,
snowthrowers, golf carts, and lawn trailers.
Item # 4 is a trailer tire. The descriptive literature calls this tire
"USA Trail Highway Speed" and states that it is for utility trailers, snowmobile
trailers, boat trailers, log spliters , and campers.
Item #5 is called a fun cart tire. The descriptive literature states that
this tire is used on ATV'S and dune buggies.
Each of these tires is advertised as having multiple uses at least one of
which is non-agricultural or non-horticultural.
Headquarters ruling 958303 of August 11, 1995 stated that "Customs has
historically held that the term 'designed for', as used in connection with
tires, means that the tires from their inception on the designer's drawing or
drafting board to their final shape or form when they leave the production line,
were intended solely for use on agricultural or horticultural equipment."
Since none of these tires is intended solely for use on agricultural or
horticultural vehicles, classification in 4011.99.1000 is not applicable.
The applicable subheading for the all of the above tires will be
4011.99.8000, Harmonized Tariff Schedule of the United States (HTS), which
provides for new pneumatic tires of rubber, other, other, other. The rate of
duty will be 3.8 percent ad valorem .
This ruling is being issued under the provisions of Section 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 Alice R. Masterson at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division