8431.49.90.84 - 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 classification, 8431.49.90.84, specifically designates "Road wheels" as parts suitable for use with machinery classified under headings 8425 to 8430. These are components designed to facilitate the movement of construction or civil engineering machinery, enabling vehicles or equipment to travel over various terrains. The term "road wheel" in this context refers to the entire wheel assembly, including the rim and any integral components designed for use on paved or unpaved surfaces in conjunction with specialized machinery.
This category is distinguished from its sibling, 8431.49.90.90, which covers "Wheel and tire assemblies." While both relate to wheels, the sibling classification likely encompasses a more integrated unit that includes both the wheel rim and the tire as a single, pre-assembled component. Category 8431.49.90.84 focuses on the wheel itself, implying that the tire may be a separate component or not included in the classification unit. The remaining sibling, 8431.49.90.95, serves as a residual category for any other parts not specifically enumerated.
As this is a leaf node within the HTS structure, there are no further subcategories under 8431.49.90.84. Therefore, classification within this code relies on the precise definition of a "road wheel" and its intended application with the specified machinery. Importers must ensure that the goods meet the criteria of being a part primarily intended for use with machinery of headings 8425 to 8430, and that they function as a road wheel for locomotion.