8432.90.00.20 - Wheel and tire assemblies

This HTS classification covers wheel and tire assemblies that are specifically designed as parts for agricultural, horticultural, or forestry machinery used for soil preparation or cultivation, as well as for lawn or sports ground rollers. These assemblies are essential components that enable the mobility and operation of such machinery. They typically consist of both the wheel rim and the pneumatic tire attached to it, designed to withstand the operational demands of these specialized equipment.

Distinguishing this category from its sibling, 8432.90.00.10, which covers "Road wheels without tires," is crucial. This HTS code is exclusively for the complete wheel and tire assembly. If a part consists solely of the wheel rim without the tire, it would fall under the sibling classification. The presence of both components integrated as a functional unit is the defining characteristic of this entry.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification purposes is on ensuring the wheel and tire assembly is indeed intended for use with the machinery described in the parent headings (8432), and that it is not merely a general-purpose wheel or tire. The specific design features, material composition, and intended application within the context of soil preparation, cultivation, or ground rolling machinery are key determinants for correct classification.