Tyre classification turns on design and commercial identity, not claimed end-use; truck-type tyres fall under the bus or lorry heading.

Classification of imported tyres under the Customs Tariff depends on the heading terms, Chapter Notes and General Rules for Interpretation, with the goods' nature, design, construction and technical characteristics being determinative; claimed end-use alone is not decisive. On the product literature and manufacturer categorisation, the WD989/RLB989 tyres were treated as TBR tyres with essential attributes of truck tyres, including their commercial identity, design features and speed symbols. Tyres marketed for mining or construction use on trucks do not become OTR tyres unless specifically engineered for construction or mining machinery. The tyres were therefore classified under Heading 4011 20 10 as new pneumatic tyres used on buses or lorries, and not under Heading 4011 80 00.

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Issues: Whether the proposed import of WD989/RLB989 tyres, marketed as WORRIOR/DOUBLECOIN tyres, is classifiable under Heading 4011 80 00 as tyres of a kind used on construction, mining or industrial handling vehicles and machines, or under Heading 4011 20 10 as new pneumatic tyres of a kind used on buses or lorries.

Analysis: Classification under the Customs Tariff is to be determined by the terms of the headings and the relevant Chapter or Section Notes, applying the General Rules for Interpretation. The nature, design, construction and technical characteristics of the goods are material, while claimed end-use by itself is not decisive. The product literature and manufacturer categorisation showed that RLB 989 and WD 989 are treated as TBR tyres, not OTR tyres. The tyres were found to share the essential attributes of truck tyres, including their commercial classification, design features and speed symbols, and the material also showed that tyres marketed for mining or construction use on trucks do not become OTR tyres unless specifically engineered for construction or mining machinery. The claimed OTR classification was therefore inconsistent with the manufacturer's own product description and the trade identification of the goods.

Conclusion: The tyres are classifiable under Heading 4011 20 10 and not under Heading 4011 80 00.

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