8431.49.90.36 - Road wheels 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8431.49.90.36, specifically covers road wheels that are suitable for use with the construction and excavation machinery classified under headings 8425 to 8430, particularly those of headings 8426, 8429, or 8430. These are the wheels themselves, often metal rims or complete assemblies intended for mounting tires, designed to facilitate the movement of heavy equipment such as excavators, loaders, and other earth-moving vehicles on paved surfaces or prepared roadbeds. The focus is on the wheel component as a functional part of these specialized machines.
It is crucial to distinguish these road wheels from their sibling classification, 8431.49.90.38, which covers wheel and tire assemblies. While both relate to the rolling components of heavy machinery, this category solely pertains to the wheel itself, excluding any tire that may be fitted. The other sibling, 8431.49.90.44, serves as a residual "other" category for parts of backhoes, shovels, clamshells, and draglines not otherwise specified within this broader classification.
As a leaf node within the HTS, this category does not have further subcategories. Therefore, classification here depends on accurately identifying the component as a road wheel, intended for the specified heavy machinery, and ensuring it is not a complete wheel and tire assembly or another distinct part covered by a more specific subheading. The physical construction and intended application are the primary determinants for classification within this precise subheading.