Other
Part of: 87089948 — Parts of other tractors (except road tractors): — Other
N020049 · 2007-12-06 — The tariff classification of tracks for an off road tracked vehicle from Canada.
You included schematic materials with your request. The merchandise at issue is referred to as an assembled track that will be installed over the drive wheels of your tracked vehicles. The tracks are constructed of rubber belting, cross links, hinges, backing plates and retaining plates. You suggest that the tracks would be correctly classified as road wheels and parts and accessories thereof in 8708.70.3500 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as the Explanatory Notes to the Harmonized Tariff System identify, under parts and accessories of motor…
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