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Classification of vehicle Tyres used on construction vehicles

These errors are made by some importers on their customs import declaration(s). This means vehicle tires are wrongly classified and also attracted wrong duty rates.

Customs wish to advise that Ruling No 02/2010 remained in effect and thereby shall continue to be applicable in classifying tires specifically designed for Lorries and similar trucks used for the Construction, Industrial and Agricultural purposes which thus have a zero duty rate. 

 

TARIFF CLASSIFICATION RULING 

Description of Goods:

Vehicle tyres of a kind used on construction vehicles.

No. of Ruling:

02/2010

Customs Classification Ruling:

New pneumatic tyres of rubber,

4011.2000 - Of a kind used on buses or Lorries.

Others, having a herring-bone or similar tread -- of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61cm (24 inches) are to be classified under 4011.6200. But having a rim size exceeding 61cm (24 inches), are to be classified under 4011.6300.

Other, of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61cm (24 inches) are to be classified under 4011.9300. But if having a rim size exceeding 61cm (24 inches) are to be classified under 4011.9400.

NOTE: All construction vehicles tyres (including light trucks or heavy duty trucks or trailers) shall be classified under 4011.2000 if having a rim size not exceeding 17.5 inch and Ply Rate (PR) not more than 12. However if the rim size is 15 inch and more, and ply rate (PR) is exceeding 12, there shall be classified under 4011.6200 or 4011.6300 (if having a herring – bone or similar tread) and 4011.9300 or 4011.9400 (other).

Reason for Decision:

We found that tyres have different sizes, patterns and ply rates (PR) sizes. The sizes represent the width, height and rim sizes. The ply rates (PR) represents the thickness of the tyres. And different patterns on the tyres can represent the usage or purposes of different category of vehicles. Also we found that each tyre has a speed limit and maximum load.

According to Australian Oxford Dictionary, Lorry is a large vehicle for transporting goods. Similarly, Construction vehicles are trucks (Large) that transport goods or material to and from construction site. They do similar work like lorry.

However, in accordance to Clause 3 (c ) of General Rules for the Interpretation(GRI) of the Harmonizes System, when goods cannot be classified by reference 3 (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

For these reasons, our ruling is made according to rim size of motor vehicles of a kind to be used on Lorries. Please refer to the ruling above. 

Please contact the Department of Customs and Inland Revenue on 22168/22462 or email: This email address is being protected from spambots. You need JavaScript enabled to view it.  if you have any further queries concerning the above.