OTR Mining Tyres Classifiable Under HS Code 4011 80 00: CAAR Mumbai

In re R.K. International (CAAR Mumbai) Customs Authority for Advance Ruling (CAAR), Mumbai, in In re R.K. International, dealt with an application under Section 28H of the Customs Act, 1962, concerning the classification of new off-the-road (OTR) mining tyres proposed to be imported from China. The applicant, R.K. International, sought an advance ruling on whether tyres of tread patterns EZ 330, CB919, CB905, and CB332, marketed under the Chaoyang/Goodride brands, fall under HS Code 4011 80 00 of the Customs Tariff Act, 1975. These tyres are designed for mining and off-road applications, featu...