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NY L80826




November 19, 2004

CLA-2-87:RR:NC:MM:101 L80826

CATEGORY: CLASSIFICATION

TARIFF NO.: 8716.90.5030

Ms. Leslie Araki
Vice President, Operations
SST International, Inc.
10415 La Cienega Blvd.,
P.O. Box 45055
Los Angeles, California 90045

RE: The tariff classification of the Carefree Tire from China

Dear Ms. Araki:

In your letter dated November 3, 2004 you requested a tariff classification ruling on behalf of Carefree Tire.

You submitted brochures depicting the Carefree Tire for Wheelbarrows. These tires have other applications on lawn mowers, hand trucks, etc. You state in your narrative that these tires are made of micro-cellular polyurethane and that they are not solid, foam filled or pneumatic but of a micro-cellular construction. Your brochure states that the “tire is manufactured by a proprietary casting process constructed from 100% micro-cellular polyurethane tire. Millions of honeycomb cells form the Carefree Tire, making it light weight and flexible, and enabling it to compress and conform to obstacles like air inflated tires. These tires rely on structure and not air pressure for load support. It is impossible for these tires to go flat.”

The tires as depicted, and information secured from the Internet, indicates that these tires are put up for retail sale with attached hubs, bearings, and bushings. The tire is actually a wheel ready to be mounted on the wheelbarrow.

The applicable subheading for the Carefree Tire (wheel) will be 8716.90.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles, not mechanically propelled, and parts thereof: Parts: OtherWheels. The rate of duty will be 3.1% 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.

Sincerely,

Robert B. Swierupski
Director,

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