The tariff classification of tires from India
Active· CBP ruling HQ N257034· Issued 2014-09-16
Ruling text
N257034 September 16, 2014 CLA-2-40:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 4011.69.0010 John Kilmartin, Attorney Terra Nova Trade Services 139 Mitchell Avenue, Suite 233 South San Francisco, CA 94080-6085 RE: The tariff classification of tires from India Dear Mr. Kilmartin, In your letter received on August 7, 2014, you requested a tariff classification ruling on behalf of your client, TBC Corporation of Memphis, Tennessee. The item under consideration has been identified as a pneumatic tire for an All-Terrain Vehicle (ATV). You state in your request that the model “W207” (SKU 94027071), identified as an ATV tire is a pneumatic, tubeless, bias-ply tire made of natural rubber. It fits on a steel rim measuring 5.5 inches in width by 10 inches in diameter. It has six plies and supports a maximum load of 125 kilograms. In support of your claim that the tire is not designed for road use, you state that it has not been approved by the United States Department of Transportation. The applicable classification subheading for the ATV Tire “W207” (SKU 94027071) will be 4011.69.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Other: Other: Of a kind used on golf carts, all-terrain vehicles and trailer applications”. The general rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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, please contact National Import Specialist Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N257034, retrieved 2026-10-12T05:59:59Z, republished verbatim. This digest is informational; only CBP issues binding rulings.