Decision on Application for Further Review of Protest No. 2904-93-100204, filed November 18, 1993, concerning the classification of new pneumatic rubber tires. Dear Sir:
Active· CBP ruling HQ 955759· Issued 1994-05-19
Ruling text
HQ 955759
May 19, 1994
CLA-2 CO:R:C:F 955759 GGD
CATEGORY: Classification
TARIFF NO.: 4011.91.50
District Director of Customs
511 N.W. Broadway Federal Building
Suite 198
Portland, Oregon 97209
RE: Decision on Application for Further Review of Protest No.
2904-93-100204, filed November 18, 1993, concerning the
classification of new pneumatic rubber tires.
Dear Sir:
This is a decision on a protest timely filed on November 18,
1993, against your decision in the classification and liquidation
of an entry in August 1993, of new pneumatic rubber tires having
a "herring-bone" or similar tread.
FACTS:
You classified the tires under subheading 4011.91.50,
Harmonized Tariff Schedule of the United States (HTSUS), the
provision for "New pneumatic tires, of rubber: Other: Having a
"herring-bone" or similar tread: Other," with an applicable duty
rate of 4 percent ad valorem.
Protestant claims that the tires have a regular tread, are
designed for agricultural tractors, and should be classified
under subheading 4011.99.10, HTSUS, as "New pneumatic tires, of
rubber: Other: Other: Designed for tractors...." The applicable
duty rate for the claimed provision is free.
-2-
ISSUE:
Whether the merchandise should be classified in subheading
4011.99.10, HTSUS, as agricultural tractor tires having a regular
tread; or in subheading 4011.91.50, HTSUS, as other tires having
a "herring-bone" or similar tread.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
The proper heading in this case is clear, i.e., heading 4011
for new pneumatic tires, of rubber. The EN to heading 4011
indicates that the tires may be used on any type of vehicle or
aircraft, on wheeled toys, machinery, artillery weapons, etc. At
the six digit level, the competing subheadings differentiate
between tires that have, or do not have, a "herring-bone" or
similar tread. At the eight digit level, the subheadings at
issue essentially differentiate between tires that are, or are
not, designed for agricultural or horticultural machinery or
implements.
The protestant describes the goods as agricultural tires,
11.4 x 24/4, and claims that they are designed for agricultural
tractors. To support the claim, however, the protestant submits
information relative only to 11.2-24 4PR V97 tires. Although
Customs believes the tires have a "herring-bone" tread - which
may or may not be designed for tractors - no evidence pertaining
to tread design has been submitted. In light of the
insufficiency of evidence required to support the claimed
classification, we find no basis upon which to allow the protest.
-3-
HOLDING:
The new pneumatic rubber tires, described as 11.4 x 24/4,
are classified in subheading 4011.91.50, HTSUS, the provision for
"New pneumatic tires, of rubber: Other: Having a "herring-bone"
or similar tread: Other." The applicable duty rate is 4 percent
ad valorem.
The protest should be denied in full. A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, the Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 955759, retrieved 2026-10-12T05:29:07Z, republished verbatim. This digest is informational; only CBP issues binding rulings.