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August 11, 1995

CLA-2 R:C:F
958303 ALS

CLA-2 R:C:F 958303 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4011.91.1000

Mr. Donald Russell
American Jawa Ltd.
185 Express Street
Plainview, NY 11803

RE: Headquarters Rulings Letter (HRL) 085629, dated January 29, 1990, Concerning Pneumatic Tires from Czechoslovakia

Dear Mr. Russell:

Headquarters Ruling Letter (HRL) 085629, dated January 29, 1990, issued to you, revoked New York Ruling Letter (NYRL) 841567, dated June 20, 1989, and found that certain new pneumatic tires were classifiable in subheading 4011.91.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), since they had a "herringbone" or similar trade, designed for tractors provided for in subheading 8701.90.1000, or for agricultural or horticultural machinery or implements provided in chapter 84. We have had occasion to review that ruling and revise it as hereafter noted.

FACTS:

The facts remain as stated in HRL 085629, i.e., the tires have a "herringbone" or similar tread and are designed for tractors suitable for agricultural use provided for in subheading 8701.90.1000, HTSUSA, or for agricultural or horticultural machinery or implements provided for in Chapter 84.

ISSUE:

What is the basis for the classification of new pneumatic tires in subheading 4011.91.1000, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed 00by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

In the course of reviewing HRL 085629 we noted that a certain portion of the discussion in that ruling was misleading. While that ruling correctly held that the tires under consideration were classifiable under subheading 4011.91.1000, HTSUSA, as tires "designed for" tractors or agricultural equipment, the fourth paragraph under the "LAW AND ANALYSIS" portion thereof discussed the "use" of the product. The discussion indicated that heading 4011, HTSUSA, is a "use" provision in that it classifies products which are "used" for a specified purpose. It also indicated that we were concerned with the principal, actual use of the class or kind of articles to which the product belongs and not the intended use of the product.

We believe that discussion is misleading. We note that the applicable tariff language of heading 4011 makes no reference to use. Only tires designed for agricultural equipment are within the purview of that heading.

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.

HOLDING:

New Pneumatic tires, of rubber, having a "herringbone" or similar tread, designed for tractors provided for in subheading 8701.90.1000, or for agricultural or horticultural machinery or implements provided for in chapter 84, are classifiable in subheading 4011.91.1000, HTSUSA.

HRL 085629, dated January 29, 1990, is hereby affirmed except as to the fourth paragraph of "LAW AND ANALYSIS" portion thereof.

Sincerely,

John Durant, Director
Commercial Rulings Division

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