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July 22, 1999

CLA-2-40:RR:NC:SP:222 E83719


TARIFF NO.: 4011.20.10; 4011.91.5000; 4011.99.4000

Ms. Shelly Townley
Michelin North America
One Parkway South
Greenville, SC 29602

RE: The tariff classification of tires from France, Spain and Canada.

Dear Ms Townley:

In your letter dated January 20, 1999, received in this office on June 23, 1999, you requested a tariff classification ruling.

You request classification on five off the road tires. They are: tire XM27 used for loaders, mini loaders, dozers and backhoes; tire XtypeF used for wheeled excavation vehicles; tire XLD(D1-D2) used for loaders, dozers, graders, lift & carry loaders, mine machinery, and dump trucks; tire XMine(D1-D2) used for loaders and dozers; and tire XL&XLB used for transport. You claim that all five tires have herringbone or similar tread as defined in HQ958100 of 3/25/97. Herringbone tread is defined in that ruling as follows:

Based on our analysis of this information, we have concluded that a true "herring-bone" tread has alternating rows of tread going in opposite directions, on the diagonal, toward the center of the tire with the tread forming a "V" shape design in the center thereof. We have further concluded the term "similar tread" appearing in heading 4011.91, Harmonized Tariff Schedule, is descriptive of a tire tread having the above-noted slanting alternating tire tread which forms a shallow "V" in the center of the tire tread.

In our opinion only tires XM27 and XtypeF have tread which is herringbone or similar to herringbone. From the specifications presented the tires listed above are all of radial construction. The applicable subheading for the XM27 and XtypeF will be 4011.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for new pneumatic tires, of rubber: other: having a "herring-bone" or similar tread: other. The general rate of duty will be free.

The applicable subheading for the XLD(D1-D2) will be 4011.20.10 HTS, which provides for new pneumatic tires, of rubber: of a kind used on busses and trucks, radial. The general rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the X Mine(D1-D2) will be 4011.99.4000 HTS, which provides for new pneumatic tires, of rubber: other: other: other, radial. The general rate of duty will be 4 percent ad valorem.

We cannot rule on the classification of tires XL&XLB without further information on the type of vehicles for which these tires were intended.

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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