8 CAR § 64-904. Exclusions and exemptions

The import fees imposed by this subpart do not apply to any of the following: (1) A solid wheel rim with an integral rubber covering; (2) A tire used on a: (A) Nonmotorized bicycle; (B) Golf cart; or (C) Lawn mower; (3) Large retreaded tires; (4) Tires included as part of the equipment of a new motor vehicle; or (5) Tires included as part of the equipment of a used vehicle if included on the used vehicle at the time of sale and in the sales price of the used vehicle.