The tariff classification of a Castor from Taiwan, and a Wheel from China

NY L81739 January 18, 2005 CLA-2-87:RR:NC:MM:101 L81739 CATEGORY: Classification TARIFF NO.: 8716.90.3000, 8716.90.5030 Mr. Brian King Mobile-Shop Co., LLC 5089 S. Westerville Rd. Columbus, Ohio 43017 RE: The tariff classification of a Castor from Taiwan, and a Wheel from China Dear Mr. King: In your letter dated December 21, 2004 you requested a tariff classification ruling. You submitted technical information on castors and wheels that are used for carts. Each cart will have two casters and two wheels. Each castor weighs 1.53 lbs and is made of Thermoplastic rubber on polyolefin with 6203 bearing instead of internal raceway. The standard steel threaded stem size is: ½-13 x 1”. The wheel measures 8” x 2”and is made of thermoplastic rubber. It has a split plastic hub and a 2 x ½ ball bearing. Each wheel weighs 1.65 lbs (0.75 kg). The applicable subheading for the Castor will be 8716.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles not mechanically propelled; and parts thereof: Parts: Castors, other than those of heading 8302. The rate of duty will be 5.7% ad valorem. The applicable subheading for the Wheel will be 8716.90.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles not mechanically propelled; and parts thereof: Parts: Other…Wheels. The rate of duty will be 3.1% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division