Informed Compliance Publication (ICP), Classification of Tires
This document may qualify as a “guidance document” as set forth in Executive Order 13891 and interpretations thereof; such guidance documents are not binding and lack the force and effect of law, except as authorized by law or as incorporated into a contract. This document is being posted to this portal to provide stakeholders with useful information.
The Informed Compliance Publication (ICP) on the Classification of Tires will provide necessary guidance to the public on the classification of tires of Chapter 40 of the HTSUS, a significant and growing area of trade. Statistics from the Office of Trade show that nearly 121,700,000 tires for use on cars and trucks at a value exceeding 6.5 billion dollars were imported into the US in 2009. These figures do not include tires for other modes of transportation or heavy equipment.
Despite the high trade volume in these products, however, very little information or guidance is offered in the HTSUS or the Explanatory Notes (ENs) that can assist with the proper classification of tires. Additionally, Presidential Proclamation 8414, and Investigations 701-TA-448 and 731-TA-1117 by the United States International Trade Commission have resulted in additional payments being due upon the importation of certain tires. An understanding of the proper classification of tires is necessary to determine whether these additional payments are due. The Classification of Tires ICP will provide the clarification of the principles of classification for tires necessary to determine their proper classification and whether they are subject to the additional duties imposed by Presidential Proclamation 8414.
The material in this publication is provided for general information purposes only. Because many complicated factors can be involved in customs issues, an importer may wish to obtain a ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to obtain advice from an expert who specializes in customs matters, for example, a licensed customs broker, attorney or consultant.
CBP publishes a number of other Informed Compliance Publications in the "What Every Member of the Trade Community Should Know About: ..." series and has made them available for online reference.