A81161 A8 Ruling Active

The tariff classification of rollers from Taiwan

Issued March 15, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.42.3065

Headings: 8302

Product description

The merchandise consists of furniture rollers made of steel and measuring approximately 1 1/8 inches in width. The rollers will be used by furniture manufacturers in the assembly of gliding rocking chairs.

CBP rationale

The applicable subheading for the rollers will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases.

Full text

NY A81161 March 15, 1996 CLA-2-83:RR:NC:GI:113 A81161 CATEGORY: Classification TARIFF NO.: 8302.42.3065 Mr. Steven Cataldo Jumbo Transport International, Inc. Port Elizabeth Plaza 1201 Corbin Street Elizabeth, NJ 07201 RE: The tariff classification of rollers from Taiwan Dear Mr. Cataldo: In your letter dated March 6, 1996, on behalf of Fehr Brothers Industries, you requested a tariff classification ruling. The merchandise consists of furniture rollers made of steel and measuring approximately 1 1/8 inches in width. The rollers will be used by furniture manufacturers in the assembly of gliding rocking chairs. The applicable subheading for the rollers will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases...and base metal parts thereof, other mountings, fittings and similar articles, and parts thereof, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 5 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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