Wheel assemblies that are tyres. Wheel assemblies for use on trailers which are used with off highway and agricultural vehicles. These are fitted to original equipment manufacturer agricultural and mining equipment and are not used on tractors. They are fitted to equipment which is used off highway for use in mining quarries, farms and construction sites, and their maximum speed rating is 40 kph. The tyres are made from rubber with steel rims.

General interpretative rules (GIRs): GIR 1 Heading 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 6 has been used to classify the goods to subheading level 871690 – parts 8 Digit code 87169090 - other parts Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN's) - 8716.90 parts