&&The Pulley Tire is a round wheel-like object made of E-coated steel approximately 3 inches in diameter with a grooved inner rim. This product is a component of an idler pulley assembly used in automobile engines.

&&Heading 84.83 of the Customs Tariff reads:&&&&Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints).&&&&Consideration is given to the Explanatory Notes to heading 84.83 which state, in pertinent part:&&&&(G) PULLEYS, INCLUDING PULLEY BLOCKS&&&&Pulleys consist of wheels, sometimes with a grooved rim, which transmit rotary movement from one to another by means of an endless belt or rope revolving in contact between them. The heading covers simple pulleys, drums (wide pulleys), conical pulleys, stepped pulleys, etc.&&&&Additionally the online Merriam Webster dictionary defines a pulley as:&&&&A sheave or small wheel with a grooved rim and with or without the block in which it runs used singly with a rope or chain to change the direction and point of application of a pulling force and in various combinations to increase the applied force especially for lifting weights.&&&&The Pulley Tire meets the definition of a pulley and the technical requirements of heading 84.83.&&