The tariff classification of castors from China.

N239573 March 29, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9402.90.0020 Alicia Reitano Attorney-in-Fact Kuehne & Nagel, Inc. 1825 Airport Exchange Blvd., Suite 500 Erlanger, KY 41018 RE: The tariff classification of castors from China. Dear Ms. Reitano: In your letter dated March 6, 2013, on behalf of Nansin Material Handling Equipment (Suzhou) Co., Ltd., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. You have submitted one sample, and detailed specification drawings for two types of castors to be used on medical beds and patient transfer devices. Part number CC213113ZE is described as a “Brake Castor” and part number CC213114ZE is described as a “Brake/Steering Castor.” Both castors are designed for braking, swiveling and movement of the wheels attached to medical beds and patient transfer devices. It is your client’s position that the castors form an essential part of the structure for medical beds and patient transfer devices, in that, they allow for the braking, swiveling and movement of the medical beds and patient transfer devices, and therefore should be classified as parts of medical furniture in heading 9402 of the Harmonized Tariff Schedule of the United States (HTSUS). Generally, castors are classified in heading 8302, HTSUS. According to Note 2 of Chapter 83, HTSUS, “for the purpose 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.” Upon examination of the submitted sample using a caliper, it has been determined that the wheel width is 32.2 millimeters, which corroborates the information listed on the two specification drawings indicating a wheel width of 32 millimeters for both castors. Consequently, as both castors exceed a diameter of 75 mm, and also exceed the wheel width limit as stipulated in Note 2 to Chapter 83, they are not classified within heading 8302, HTSUS. The applicable subheading for the Brake Castor and the Brake/Steer Castor, will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture….: Other; Other.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division