C81572 C8 Ruling Active

The tariff classification of adjustable leveling glides for furniture from Taiwan.

Issued December 5, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.30.5000

Headings: 3926

Product description

The product is described as an adjustable glide. It consists of a polyethylene disc with an attached threaded metal screw. The glide is designed to be screwed into a nut in the bottom of a piece of furniture, enabling the furniture height to be adjusted and leveled and permitting the furniture to be moved more easily.

CBP rationale

The applicable subheading for the adjustable leveling glide will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.

Full text

NY C81572 December 5, 1997 CLA-2-39:RR:NC:SP:221 C81572 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Rene Debrunner Vantage International Forwarding Ltd. 11222 La Cienega Boulevard Suite 535 Inglewood, CA 90304 RE: The tariff classification of adjustable leveling glides for furniture from Taiwan. Dear Mr. Debrunner: In your letter dated October 6, 1997, on behalf of American Bolt & Screw Mfg. Corp., you requested a tariff classification ruling. The product is described as an adjustable glide. It consists of a polyethylene disc with an attached threaded metal screw. The glide is designed to be screwed into a nut in the bottom of a piece of furniture, enabling the furniture height to be adjusted and leveled and permitting the furniture to be moved more easily. The applicable subheading for the adjustable leveling glide will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...fittings for furniture, coachwork or the like, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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