https://www.taxtmi.com/caselaws?id=787288 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. en-us Mon, 23 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787288 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. Case-Laws Customs Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787288