8431.49.90.38 - Wheel and tire assemblies 🖩
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 classification pertains to wheel and tire assemblies specifically designed for use with certain heavy construction and earthmoving machinery. It encompasses complete wheel and tire units, integrated and ready for installation, that are intended for use with backhoes, shovels, clamshells, and draglines, as covered by the broader headings of Chapter 84. The inclusion of both the wheel (rim) and the tire as a unified assembly is a key characteristic of this category.
Distinguishing this category from its sibling, 8431.49.90.36 (Road wheels), is crucial. While road wheels are components of wheeled vehicles, this category focuses on the integrated wheel and tire assemblies for the specialized machinery mentioned. The "Other" designation in 8431.49.90.44 covers items not specifically enumerated elsewhere, and this specific subcategory carves out a distinct niche for these assemblies.
As a leaf node in the HTS, 8431.49.90.38 does not have further subdivisions. Therefore, classification within this code relies on ensuring the assembly fits the description of a wheel and tire unit intended for the specified machinery, and is not more specifically classified elsewhere, such as individual tires or wheels that are not yet assembled into a functional unit.