Protest 2704-97-102175; Pneumatic Tires of Rubber for Use On Agricultural Tractors; Multipurpose Tires, Tires Designed Exclusively for use on Agricultural Tractors; 4011.91.10, 4011.99.10; HQ 085629, HQ 958303, NY A81065
Active· CBP ruling HQ 961043· Issued 1998-11-12
Ruling text
HQ 961043
NOVEMBER 12, 1998
CLA-2 RR:CR:GC 961043 JAS
CATEGORY: Classification
TARIFF NO.: 4011.91.10, 4011.99.10
Port Director of Customs
300 S. Ferry Street
Terminal Island, CA 90731
RE: Protest 2704-97-102175; Pneumatic Tires of Rubber for Use On
Agricultural Tractors; Multipurpose Tires, Tires Designed Exclusively for use on Agricultural Tractors; 4011.91.10, 4011.99.10; HQ 085629, HQ 958303, NY A81065
Dear Port Director:
This is our decision on Protest 2704-97-102175, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of certain new pneumatic tires of
rubber. The entries under protest were liquidated on March 21,
1997, and this protest timely filed on June 17, 1997.
FACTS:
The facts here indicate that Kubota agricultural tractors
are imported in containers with their tires unattached. For
convenience in shipping, extra tires for these tractors are
packed loose in the containers. It is these extra tires,
designated "BR 9376," "BR 8722," and "LR 9473," which are the
subject of this protest.
The tires in issue are said to be designed to be mated to
tractor tire rims and tire disks produced abroad specifically for
agricultural tractors. However, the file contains no actual
physical description of these tires. Nevertheless, the Kubota
Wholegoods Price List, dated September 1, 1996, lists the BR 8722
tire series as "agricultural tires" while the Kubota Tractor
Front Tire list shows that the BR 8722, BR 9376 and LR 9473 tire
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series fit only on the Kubota B and L series tractors. The
parties agree that Customs has designated these as tractors
suitable for agricultural use.
The subject tires were entered under heading 4011, HTSUS,
provisions for new pneumatic tires of rubber, designed for
agricultural tractors or agricultural or horticultural machinery.
Your office rejected the entered classification because, in your
opinion, the protestant had not established that the subject
tires were designed solely or exclusively for use on agricultural
tractors or equipment. This is because an excerpt from the 1996
publication, Tire and Rim Association, Inc., which publishes
industry-recognized technical specifications on vehicle tires,
designates types F-1 and F-2 tires as agricultural while type-3
tires are designated industrial. The commercial invoice merely
designates the tires in issue as "F tires." The entries were
liquidated under provisions of HTS heading 4011 for other new
pneumatic tires of rubber, having a "herring-bone" or similar
tread, and for other new pneumatic tires of rubber, respectively.
Counsel for the protestant maintains there is no legal basis
on which to equate the "designed for" criteria in subheadings
4011.91.10 and 4011.99.10 with "sole or exclusive use" on
agricultural tractors or equipment as Customs contends; that the
proper legal test which protestant must satisfy is the less
stringent test in Additional U.S. Rule of Interpretation 1(a),
HTSUS, that is, the principal use of the class or kind of goods
to which the subject tires belong; thus, at the very least, the
subject tires belong to a class of kind of tires principally used
on agricultural tractors; and in any event, the tires under
protest are used exclusively by a company that manufactures
tractors nearly all of which are agricultural.
The provisions under consideration are as follows:
4011 New pneumatic tires, of rubber:
Other:
4011.91 Having a "herring-bone" or similar tread:
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4011.91.10 Designed for tractors provided for in subheading 8701.90.10 or for agricultural or horticultural machinery or implements provided for in chapter 84
4011.91.50 Other
4011.99 Other:
4011.99.10 Designed for tractors provided for in subheading 8701.90.10 or for agricultural or horticultural machinery or implements provided for in chapter 84
4011.99.40 Other, radial
ISSUE:
Whether the tires under protest are multipurpose tires;
whether they are designed for sole or exclusive use on
agricultural tractors or agricultural or horticultural machinery.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized
Tariff Schedule of the United States (HTSUS), goods are to be
classified according to the terms of the headings and any
relative section or chapter notes, and provided the headings or
notes do not require otherwise, according to GRIs 2 through 6.
In NY A81065, dated April 3, 1996, we held that to be
classifiable in subheading 4011.99.10, HTSUS, new pneumatic tires
of rubber must be intended solely for use on [agricultural
tractors] or agricultural or horticultural equipment. Thus,
tires characterized as multipurpose, that is, those also suitable
for use on industrial tractors and machinery, do not qualify. By
implication, this analysis applies as well to subheading
4011.91.10, HTSUS.
NY A81065 is a restatement of Customs longstanding position,
first announced under the HTSUS in HQ 085629, dated January 29,
1990, and clarified but otherwise affirmed in HQ 958303, dated
August 11, 1995. The rationale behind these decisions dates to
the HTSUS predecessor tariff code, the Tariff Schedules of the
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United States (TSUS), and rulings issued thereunder. In these
rulings, Customs developed information that the domestic tire
industry considered the word "designed" as relating not only to
the outer physical appearance of a tire, its internal fabric
construction and rubber compounding, but also its intended
application and ultimate use. The facts in HQ 085629 indicated
that technical designations recognized by the domestic tire
industry, together with certifications by both the manufacturer
and the U.S. distributor, were strong evidence that the tires in
issue were intended for use in agricultural applications.
In this case, there is no actual physical description of the
tires, nor is there evidence of a code stamped on the sidewall of
the tires which would, presumably, characterize their special
construction and identify the intended use for which they were
designed. However, the available evidence does indicate that the
Kubota literature referenced above designates the BR 8722 tire
series as "agricultural," and that the BR 8722, BR 9376 and the
LR 9473 tire series fit only on tractors that Customs recognizes
as suitable for agricultural use. This information, while not
conclusive in all respects, indicates to us that the tires in
issue satisfy the requirements for classification as claimed.
HOLDING:
Under the authority of GRI 1, the tires designated "BR
8722," BR 9376" and "LR 9473" are provided for in heading 4011.
They are classifiable in subheadings 4011.91.10 and 4011.99.10,
HTSUS, respectively.
The protest should be ALLOWED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will make the decision available to
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Customs personnel, and to the public on the Customs Home Page on
the World Wide Web, by means of the Freedom of Information Act,
and other public methods of distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 961043, retrieved 2026-10-12T05:32:30Z, republished verbatim. This digest is informational; only CBP issues binding rulings.