United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A80856 - NY A81297 > NY A81065

Previous Ruling Next Ruling
NY A81065

April 3, 1996

CLA-2-40:R:NTP:343 A81065


TARIFF NO.: 4011.99.8000

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.


Previous Ruling Next Ruling

See also: