HQ 959441: Request for Further Review of Protest 2904-95-100051, Dated March 4, 1996, Concerning the Classification of Certain Tubeless Tires

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 959441

                         August 28, 1996

CLA-2 RR:TC:FC 955441 ALS

CATEGORY: Classification

TARIFF NO.: 4011.99.8000

Port Director of Customs
U.S. Customs Service
511 NW Broadway
Room 198
Portland, OR 97209

RE:  Request for Further Review of Protest 2904-95-100051, Dated      March 4, 1996, Concerning the Classification of Certain     Tubeless Tires

Dear Ms. Robison:

     This ruling is on a protest that was filed against a
decision of March 4, 1996, regarding the subject tires.

FACTS:

     The tires bear an invoice description of "Triangle TL-612
TUBELESS.".  They were entered under subheading 4011.99.8000,
Harmonzied Tariff Schedule of the United States Annotated
(HTSUSA), the provision for other pneumatic tires of rubber.  The
entry was so liquidated.  The improter states that the tires
should be classified under subheading 4011.91.1000, HTSUSA, as
tires with a "herring-bone" or similar tread which are designed
for agricultural or horticultural machinery.  No further
description of the tires is contained in the documents of record
nor has a sample been furnished

ISSUE:

     What is the appropriate classification of the tires under
consideration?
                              - 2 -

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's) taken in order. 
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes.  If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.

     In considering this matter we note that the tires were
entered under subheading 4011.99.8000, HTSUSA, which provides for
"New pneumatic tires, of rubber: Other: Other: Other: Other.  The
entry was processed under bypass procedures and liquidated as
entered.  As part of  protest the importer claims that the tires
should be classified under subheading 4011.91.1000, HTSUSA, which
provides for "new pneumatic tires, of rubber: Other: Having a
"herring-bone" or similar tread: Designed for tractors provided
for in subheading 8701.90.10...implements provided for in chapter
84..."  

     The documents of record do not support the claimed
classification nor any alternate classification and the importer
has not submitted a sample or description of the product in
support of its claim.  Likewise, the documents of record do not
indicate that the protests meet the criteria for further review
specified in section 174.24, Customs Regulations.

HOLDING:

     Since the documents of record do not support the claimed
classification or any alternate classification and since the
criteria for further review have not been met, you should process
the instant protest pursuant to the provisions of section
174.21(a), Customs Regulations.

                              Sincerely,



                              John Durant, Director
                              Tariff Classification
                              Appeals Division