The tariff classification of castors from Taiwan

NY M81336 March 21, 2006 CLA-2-83:RR:NC:N1:121 M81336 CATEGORY: Classification TARIFF NO.: 8302.20.0000 Mr. Troy Crago ATICO International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of castors from Taiwan Dear Mr. Crago: In your letter, dated March 9, 2006, you requested a tariff classification ruling. The samples you submitted, which will be returned to you, are four castors, item number W094EA06175, designed for use on heavy-duty wire shelving units. They are made of 45 percent steel and 55 percent rubber, including steel mounts and rubber wheels. They measure 5 inches in diameter and 1 inch in width. Per Note 2 to Chapter 83, since the width of the wheel is less than 30 mm, the castors fall within heading 8302, HTSUS. The applicable subheading for the castors will be 8302.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles suitable for furniture…castors, and parts thereof. The rate of duty will be 5.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division