### Question
Can you define what super single tire means?


### Answer
**Super single tire** is defined as the following in *26 U.S.C. § 4072*:

> a single tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment

#### 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**

