817050 81 Ruling Active

The tariff classification of wheels from Italy

Issued December 14, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8431.20.0000

Headings: 8431

Product description

With your inquiry you submitted a sample of the item to be imported. It consists of two wheels approximately 7.5 inches in diameter and 2.5 inches wide, which are mounted 2.5 inches apart on a central shaft. Each wheel is composed of a solid metal disk to which a hard plastic outer surface approximately .5 inch thick is bonded. The wheels, which you refer to in your letter as casters, are used in models NR 035/040/045 AC, NDR 030 AC, and NS 040/050 AD electrically powered stand-up rider fork-lift trucks having lifting capacities of 3000-5000 pounds. The wheels are attached to the rear base of the truck and enable the truck to maneuver in narrow aisles.

CBP rationale

The applicable subheading for the wheels will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8427 (fork-lift trucks).

Full text

NY 817050 December, 14, 1995 CLA-2-84:RR:NC:1:103 817050 CATEGORY: Classification TARIFF NO.: 8431.20.0000 Ms. Susan R. McCabe The Hipage Company, Inc. PO Box 3158 Norfolk, VA 23514 RE: The tariff classification of wheels from Italy Dear Ms. McCabe: In your letter dated September 5, 1995 and fax of November 28, 1995 on behalf of NACCO Materials Handling Group you requested a tariff classification ruling. With your inquiry you submitted a sample of the item to be imported. It consists of two wheels approximately 7.5 inches in diameter and 2.5 inches wide, which are mounted 2.5 inches apart on a central shaft. Each wheel is composed of a solid metal disk to which a hard plastic outer surface approximately .5 inch thick is bonded. The wheels, which you refer to in your letter as casters, are used in models NR 035/040/045 AC, NDR 030 AC, and NS 040/050 AD electrically powered stand-up rider fork-lift trucks having lifting capacities of 3000-5000 pounds. The wheels are attached to the rear base of the truck and enable the truck to maneuver in narrow aisles. The applicable subheading for the wheels will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8427 (fork-lift trucks). The rate of duty will be free. This ruling is being issued under the provisions of Section 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 Alan Horowitz at 212-466-5494. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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