Trailer Spare Tire and Rim; PC 853251 modified; Section XVII, note 3; subheading 4011.91.10
Active· CBP ruling HQ 956225· Issued 1994-06-10
Ruling text
HQ 956225
June 10, 1994
CLA-2 CO:R:C:M 956225 LTO
CATEGORY: Classification
TARIFF NO.: 8716.90.50
Mr. Ben Kirk
Central Purchasing, Inc.
3491 Mission Oaks Boulevard
Camarillo, California 93010
RE: Trailer Spare Tire and Rim; PC 853251 modified; Section XVII,
note 3; subheading 4011.91.10
Dear Mr. Kirk:
This is in reference to Pre-Entry Classification (PC) 853251,
dated August 31, 1990, which, in part, concerned the classification
of a trailer spare tire and rim (item 00193-2CKF) under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The article in question was described as a trailer spare tire
and rim. The submitted catalogue describes the article as a "DOT
approved, high speed, 2-ply, tubeless tire complete with 4-lug rim
and mounting bracket."
In PC 853251, the trailer spare tire and rim was held to be
classifiable under subheading 4011.91.10, HTSUS, which provides for
new pneumatic tires, of rubber, designed for tractors or for
agricultural or horticultural machinery or implements. It has been
suggested that the article should be classified under subheading
8716.90.50, HTSUS, which provides for other parts of vehicles, not
mechanically propelled.
ISSUE:
Whether the trailer spare tire and rim is classifiable as
other parts of vehicles, not mechanically propelled, under
subheading 8716.90.50, HTSUS.
- 2 -
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and any
relative section or chapter notes . . . ."
Heading 4011, HTSUS, provides for new pneumatic tires, of
rubber. The article in question is a combination tire and rim.
Because it does not meet the terms of the heading, the trailer
spare tire and rim cannot be classified under heading 4011, HTSUS.
Heading 8716, HTSUS, provides for trailers, semi-trailers and
parts thereof. Note 3 to section XVII, HTSUS, provides that
"[r]eferences in chapters 86 to 88 to 'parts' or 'accessories' do
not apply to parts or accessories which are not suitable for use
solely or principally with the articles of those chapters."
Because the trailer spare tire and rim is solely used with the
trailers of heading 8716, HTSUS, it is classifiable as a part under
subheading 8716.90.50, HTSUS.
HOLDING:
The trailer spare tire and rim is classifiable under
subheading 8716.90.50, HTSUS, which provides for other parts for
trailers and semi-trailers. The corresponding rate of duty for
articles of this subheading is 3.1% ad valorem.
PC 853251 is modified as set forth in this ruling.
Sincerely,
John Durant, Director
Source: rulings.cbp.gov — ruling 956225, retrieved 2026-10-12T05:29:22Z, republished verbatim. This digest is informational; only CBP issues binding rulings.