The tariff classification of parts for a non-mechanicallypropelled vehicle from China.

NY 879220 October 21, 1992 CLA-2-87:S:N:N1:101-879220 CATEGORY: Classification TARIFF NO.: 8716.90.5060; 8302.20.0000 Mr. Bo F. Ho Boman Enterprise, Inc. 898 Lafayette Dr. Mt. Laurel, NJ 08054 RE: The tariff classification of parts for a non-mechanically propelled vehicle from China. Dear Mr. Ho: In your letter dated September 24, 1992 you requested a tariff classification ruling regarding metal parts for use on a mechanic's creeper. A mechanic's creeper is considered to be a non-mechanically propelled vehicle. You have submitted desriptive literature. The imported parts are: (1) cold rolled steel and zinc plated wheels, (2) cold rolled steel and epoxy powder coated end brackets, and (3) cold rolled steel and epoxy powder coated tubular frames. In a telephone conversation with this office on October 15, 1992, you explained that the castor unit is being imported, and that the wheel and mounting bracket are connected. You further explained that the sole or principal use of the end brackets and tubular frames are as parts of mechanic's creepers. Accordingly, the applicable subheading for the end brackets and tubular frames will be 8716.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of vehicles, not mechanically propelled. The rate of duty will be 3.1 percent ad valorem. The diameter of the imported castor is approximately 76.2 mm, and its width is approximately 10.47 mm. Note 2 to Chapter 83, HTS, states that for the purposes of heading 8302, the word castors means those having a diameter (including, where appropriate, tires) not exceeding 75 mm, or those having a diameter (including, where appropriate, tires) exceeding 75 mm, provided that the width of the wheel or tire fitted thereto is less than 30 mm. The imported castors meet this definition. Accordingly, the applicable subheading for the castors will be 8302.20.0000, HTS, which provides for castors, and parts thereof. The rate of duty will be 5.7 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