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NY R00015

April 15, 2003

CLA-2-87:RR:NC:MM:101 R00015


TARIFF NO.: 8708.70.4545

Ms. Ikue Stoehr – Customs Compliance Manager Toyota Motor Sales, USA Inc.
19001 South Western Avenue
Mail Stop G411
Torrance, California 90509

RE: The tariff classification of an Aluminum Wheel Rim and Tire Assembly from Japan

Dear Ms. Stoehr:

In your letter dated April 3, 2003 you requested a tariff classification ruling.

You did not submit a sample, literature, or pictorial representation of an Aluminum Wheel Rim and Tire Assembly. You state that this assembly is for the Toyota Prius model and is being imported solely for an auto show. You state that Toyota does not import wheel rim and tire assemblies to be incorporated in its automobile production.

The radial tire size is 195/55 R 16. The aluminum wheel’s diameter is 18 inches.

The applicable subheading for the Aluminum Wheel Rim and Tire Assembly will be 8708.70.4545, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Road wheelsOther: Of aluminum. The rate of duty will be 2.5% 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.


Robert B. Swierupski

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