858764 85 Ruling Active

The tariff classification of a metal chair or table glide from Taiwan

Issued January 4, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.42.3000

Headings: 8302

Product description

The bottom of the metal disk is covered with plastic. The metal glide is screwed into the nut of a chair or table leg, enabling the furniture to be moved or adjusted more easily.

CBP rationale

The applicable subheading for the metal glide will be 8302.42.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture.

Full text

NY 858764 JAN 4 1991 CLA-2-83:S:N:N1:113 858764 CATEGORY: Classification TARIFF NO.: 8302.42.3000 Ms. Kathy Young Panalpina, Inc. P.O. Box 12038 Greenville, S.C. 29612 RE: The tariff classification of a metal chair or table glide from Taiwan Dear Ms. Young: In your letter dated November 30, 1990 on behalf of Bommer Industries, you requested a tariff classification ruling. The sample that you submitted is a metal round disk with an attached threaded screw. The bottom of the metal disk is covered with plastic. The metal glide is screwed into the nut of a chair or table leg, enabling the furniture to be moved or adjusted more easily. The applicable subheading for the metal glide will be 8302.42.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture. The rate of duty will be 5.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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