U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.90.9050
$867.1M monthly imports
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Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of castors, wheels and rollersfrom Sweden and the Netherlands.
NY 859395 January 28, 1991 CLA-2-39:S:N:N3G:221 859395 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. John A. Slagle Wolf D. Barth Co., Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of castors, wheels and rollers from Sweden and the Netherlands. Dear Mr. Slagle: In your letter dated January 2, 1991, on behalf of SKF Component Systems Co., you requested a tariff classification ruling. The castors, wheels and rollers are composed of plastics. The castor (SKF designation JMPN100-21000) has a metal mounting. The wheel exceeds 75 mm in diameter and 30 mm in width. Therefore, it is not classified in the provision for castors in heading 8302, which are limited by size. The castors are made in the Netherlands. The rollers (article number TP30 76 797600) and wheels (article number TP20200 811300) are made in Sweden. Both will be imported without bearings. The applicable subheading for the plastic castors, wheels and rollers will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport