CLA-2-40:RR:NC:MM:101: I80181
Ms. Margaret V. Wilson
Customs/Drawback Administrator
Michelin North America, Inc.
One Parkway South
P.O. Box 19001
Greenville, South Carolina 29602-9001
RE: The tariff classification of Earthmover Tires from Netherlands and Canada
Dear Ms. Wilson:
In your letter dated April 1, 2002 you requested a tariff classification ruling.
You submitted illustrative literature of machinery on which these tires are used, the different Tread Patterns and other data from Michelin’s Earthmover Data Book. You are requesting a ruling for XL Tread Pattern of Global Part Number CAI 123434; XGC Tread Pattern of Global Part Number 123691; XHC Tread Pattern Global Part Number 123444; XVC Tread Pattern of Global Part Number 280557 and XZSC Tread Pattern of Global Part Number 123753.
Global Part Number (CAI): 123434
TRA Code: E2
Description: 17.5 R 25 XL B 170E
Rim Diameter: 25 inches, which exceeds 61 cm
Tire Tread: XL Tread Pattern
Global Part Number (CAI): 123691
TRA Code: E2
Description: 20.5 R 25 XHC 179E
Rim Diameter: 25 inches, which exceeds 61 cm
Tire Tread: XHC Tread Pattern
Global Part Number (CAI): 123444
TRA Code: E2
Description: 17.5 R 25 XHC 170E
Rim Diameter: 25 inches, which exceeds 61 cm
Tire Tread: XHC Tread Pattern
Global Part Number (CAI): 280557
TRA Code: E2
Description: 27.00 R 49 XVC TL**
Rim Diameter: 49 inches, which exceeds 61 cm
Tire Tread: XVC Tread Pattern
Global Part Number (CAI): 123753
TRA Code: E3
Description: 18.00 R 25 XZ SC 203 A5
Rim Diameter: 25 inches, which exceeds 61 cm
Tire Tread: XZSC Tread Pattern
You state in your narrative that the use of these tires determined by the Tire & Rim Association (TRA) coding system as “L” is defined as the code for “loaders and dozers”, “E” is defined as “earthmoving application”, and “G” is defined as the code for “graders”.
The applicable subheading for XL Tread Pattern of Global Part Number CAI 123434; XGC Tread Pattern of Global Part Number 123691; XHC Tread Pattern Global Part Number 123444; XVC Tread Pattern of Global Part Number 280557 and XZSC Tread Pattern of Global Part Number 123753 will be 4011.20.1025, Harmonized Tariff Schedule of the United States (HTS), which provides for New pneumatic tires of rubber: Of a kind used on buses or trucks: Radial…Off-the-highway: For use on a rim measuring 40.6 cm or more in diameter. The rate of duty will be 4% ad valorem.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division