8431.49.90.90 - 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 HTS subheading, 8431.49.90.90, specifically classifies wheel and tire assemblies that are designed for use with machinery falling under headings 8425 to 8430. These assemblies are considered parts and are intended for use solely or principally with construction, mining, and excavation machinery, as well as other similar mechanical equipment. The assemblies in this category encompass the complete unit of the wheel and its attached tire, functioning as a single component for the locomotion or support of the machinery.
Distinguishing this category from its sibling, 8431.49.90.84 (Road wheels), is crucial. While "road wheels" may refer to the wheel rim or structure itself, this subheading covers the integrated assembly of both the wheel and the tire. Therefore, if an imported item consists of a wheel structure with a tire already affixed and intended for use with the specified machinery, it would fall under 8431.49.90.90, whereas a bare wheel rim might be classified under 8431.49.90.84. The "Other" designation at this level signifies that it captures wheel and tire assemblies not specifically covered by other more narrowly defined subheadings within the 8431.49.90 range.
As this subheading represents a leaf node, there are no further subdivisions. Classification decisions at this level will therefore depend on a thorough examination of whether the imported item precisely fits the description of an integrated wheel and tire assembly intended for the specified machinery, and that it is not more appropriately classified under other HTS codes based on its primary function or composition.