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861759 86 Ruling Active

The tariff classification of fixed wheel assemblies andswivel wheel assemblies from Taiwan.

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

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86 861759 (April 4, 1991)

Tariff classification

HTS codes: 3926.90.9050

Headings: 3926

Product description

The fixed wheel and swivel wheel assemblies are designed to be mounted to the bottom of suitcases so that the suitcases can be rolled. The wheels and their mountings are composed of plastics.

CBP rationale

The applicable subheading for the fixed wheel and swivel wheel assemblies will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.

Full text

NY 861759 April 4, 1991 CLA-2-39:S:N:N3G:221 861759 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. Feliz A. Chambers Samsonite Corporation 11200 East Forty-Fifth Avenue Denver, Colorado 80239-3018 RE: The tariff classification of fixed wheel assemblies and swivel wheel assemblies from Taiwan. Dear Mr. Chambers: In your letter received in this office on March 25, 1991, you requested a tariff classification ruling. The fixed wheel and swivel wheel assemblies are designed to be mounted to the bottom of suitcases so that the suitcases can be rolled. The wheels and their mountings are composed of plastics. The applicable subheading for the fixed wheel and swivel wheel assemblies will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 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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