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March 8, 1999

CLA-2-40:RR:NC:N2:222 C88079


TARIFF NO.:4011.91.5000; 4011.99.8000

Mr. Ernie Stein
C.H. Powell Company
21818 South Wilmington Ave., Suite 402
Long Beach, CA 90810

RE: The tariff classification of tires from Taiwan

Dear Mr. Stein:

In your letter dated May 4, 1998, on behalf of Cheng Shin Rubber U.S.A. Inc., you requested a tariff classification ruling.

You have submitted pictures of two types of tires. One is identified as “Skid-Steer”. The other is identified as “Forklift.” Both are multi-purpose industrial tires. You believe that both of these tires have a herring-bone or similar tread.

The term "herring?bone" refers to a tread pattern consisting of rows of short slanted parallel lines going in the opposite directions from the center of the tread with the slant alternating row by row. These short slanted rows would meet in the center of the tire tread to form a "V." This is in line with various dictionary definitions of the term herring?bone.

The skid steer tire has herringbone or similar tread. We would not consider the tread on the forklift tire to be herring-bone. We presume that neither of these tires is of radial construction.

The applicable subheading for the skid steer tire will be 4011.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for new pneumatic tires, other, other, having a herring-bone or similar tread, other. The rate of duty will be free.

The applicable subheading for the forklift tire will be 4011.99.8000, HTS which provides for new pneumatic tires, of rubber, other, other, other. The rate of duty will be 3.4 percent 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 Alice R. Masterson at 212-637-7090.


Robert B. Swierupski

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