The tariff classification of caster forks from Taiwan and China

N016167 August 31, 2007 CLA-2-87:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.90.5060 Peter A. Pennesi, Import Operations Manager V. Alexander & Co., Inc. 6555 Quince Road, Suite 201 Memphis, TN 38119-8220 RE: The tariff classification of caster forks from Taiwan and China Dear Mr. Pennesi, In your letter dated August 21, 2007, you requested a tariff classification ruling on behalf of your client Jarvis Caster Company of Jackson, Tennessee. The items concerned are five (5) models of metal Caster Forks that are attached to the bottom of lumber carts, industrial carts, commercial trash containers and similar conveyances in order to affix them with swivelling wheels. The Forks each have a square base with four holes punched into it (one in each corner); attached to the base is a round swivel containing bearings. Each swivel has vertical prongs extending from opposite sides of it; two prongs per swivel. Each prong has a hole punched into it near its prong-end. Model TI4810001 has prongs measuring 4 inches in height X 3 inches in width and has a rectangular base measuring 4 inches X 4 ½ inches; it will accommodate a wheel diameter of 4 inches X 2 inches. Model TI5810001 has prongs measuring 4 ½ inches in height X 3 inches in width and has a rectangular base measuring 4 inches X 4 ½ inches; it will accommodate a wheel diameter of 5 inches X 2 inches. Model T6810001 has prongs measuring 5 inches in height X 3 inches in width and has a rectangular base measuring 4 inches X 4 ½ inches; it will accommodate a wheel diameter of 6 inches X 2 inches. Model TI8810001 has prongs measuring 6 inches in height X 3 inches in width and has a rectangular base measuring 4 inches X 4 ½ inches; it will accommodate a wheel diameter of 8 inches X 2 inches. Model TIX910001 has prongs measuring 6 ½ inches in height X 3 ½ inches in width and has a rectangular base measuring 4 inches X 5 ½ inches; it will accommodate a wheel diameter of 10 inches X 2 ½ inches The applicable classification subheading for the Castor Forks (Models TI4810001, TI5810001, T6810001, TI8810001 and TIX910001) will be 8716.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other vehicles, not mechanically propelled; … parts thereof: Parts: Other: Other”. The rate of duty will be 3.1%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division