Tariff classification of tyres: radial TBR designation upheld based on design and manufacturer classification; OTR classification rejected.

Classification dispute over new WD989/RLB989 tyres was resolved by applying the General Rules for Interpretation, with headings and Chapter/Section Notes supplemented by objective technical design and manufacturer classification; technical parameters (tread pattern, ply/load index, rim compatibility, speed rating) and trade listings show the goods are truck-and-bus radial (TBR) tyres, so they do not meet the description for off-the-road tyres and must be classified under Subheading 4011 20 10 rather than 4011 80 00; the applicant's reliance on dominant use was rejected where design and manufacturer description control the tariff outcome.

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Issues: Whether the goods described as new off-the-road mining tyres of pattern WD989/RLB989 are classifiable under Subheading 4011 80 00 of the First Schedule to the Customs Tariff Act, 1975 or under Subheading 4011 20 10 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: Application of the General Rules for Interpretation of the First Schedule to the Customs Tariff Act, 1975, in particular Rule 1 and Rule 3(a), requires classification according to the terms of the headings and relevant Chapter/Section Notes, with recourse to technical design, construction and other objective product characteristics where headings and notes do not suffice. Manufacturer product literature and official trade listings, technical parameters including tread design, ply/load index, rim compatibility, and speed rating are determinative design-based attributes. The manufacturer classifies the WD989/RLB989 models as TBR (truck and bus radial) tyres and lists them under HS 401120 on trade platforms; technical comparison shows identical design and functional characteristics consistent with TBR tyres rather than purpose-built OTR tyres; declared lower speed indices by the applicant conflict with manufacturer and trade data indicating higher speed symbols typical of TBR tyres. Reliance on dominant use or customer requirement cannot override specific design and manufacturer classification where the product's essential characteristics indicate a different tariff description.

Conclusion: The goods are classifiable under Subheading 4011 20 10 of the First Schedule to the Customs Tariff Act, 1975 (new pneumatic tyres, of rubber, of a kind used on buses or lorries, radials). The advance ruling sought for classification under Subheading 4011 80 00 is rejected.

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