8432.90.00.10 - Road wheels without tires 🖩
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 | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8432.90.00.10, specifically covers road wheels intended for use with agricultural, horticultural, or forestry machinery. These are components designed for soil preparation and cultivation equipment, as well as lawn or sports ground rollers. The key characteristic is that these are the wheels themselves, without any accompanying tire.
It is crucial to distinguish this category from its sibling, 8432.90.00.20, which covers "Wheel and tire assemblies." The distinction lies in the completeness of the product. While this category is for the wheel alone, the sibling category is for the integrated unit of a wheel and its attached tire. If a product is presented as a wheel and tire sold together, it would fall under the assembly category, not this one.
As this is a leaf node, there are no further subcategories. Classification at this level requires careful examination to ensure the wheel is indeed intended for the agricultural, horticultural, or forestry machinery as defined within heading 8432. The absence of a tire is the defining physical characteristic differentiating it from other wheel-related parts.