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 > 1996 HQ Rulings > HQ 959435 - HQ 959673 > HQ 959441

Previous Ruling Next Ruling
HQ 959441




August 28, 1996

CLA-2 RR:TC:FC 955441 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4011.99.8000

Port Director of Customs
U.S. Customs Service
511 NW Broadway
Room 198
Portland, OR 97209

RE: Request for Further Review of Protest 2904-95-100051, Dated March 4, 1996, Concerning the Classification of Certain Tubeless Tires

Dear Ms. Robison:

This ruling is on a protest that was filed against a decision of March 4, 1996, regarding the subject tires.

FACTS:

The tires bear an invoice description of "Triangle TL-612 TUBELESS.". They were entered under subheading 4011.99.8000, Harmonzied Tariff Schedule of the United States Annotated (HTSUSA), the provision for other pneumatic tires of rubber. The entry was so liquidated. The improter states that the tires should be classified under subheading 4011.91.1000, HTSUSA, as tires with a "herring-bone" or similar tread which are designed for agricultural or horticultural machinery. No further description of the tires is contained in the documents of record nor has a sample been furnished

ISSUE:

What is the appropriate classification of the tires under consideration?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by 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 considering this matter we note that the tires were entered under subheading 4011.99.8000, HTSUSA, which provides for "New pneumatic tires, of rubber: Other: Other: Other: Other. The entry was processed under bypass procedures and liquidated as entered. As part of protest the importer claims that the tires should be classified under subheading 4011.91.1000, HTSUSA, which provides for "new pneumatic tires, of rubber: Other: Having a "herring-bone" or similar tread: Designed for tractors provided for in subheading 8701.90.10...implements provided for in chapter 84..."

The documents of record do not support the claimed classification nor any alternate classification and the importer has not submitted a sample or description of the product in support of its claim. Likewise, the documents of record do not indicate that the protests meet the criteria for further review specified in section 174.24, Customs Regulations.

HOLDING:

Since the documents of record do not support the claimed classification or any alternate classification and since the criteria for further review have not been met, you should process the instant protest pursuant to the provisions of section 174.21(a), Customs Regulations.

Sincerely,

John Durant, Director
Tariff Classification

Previous Ruling Next Ruling

See also: