### Question
How is the "biasply tire" defined?


### Answer
The term **biasply tire** is defined in *26 U.S.C. § 4072* as follows -

> a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread

#### Citation:
  - *26 U.S.C. § 4072*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter A-Automotive and Related Items > PART II-TIRES**

