F84184 F8 Ruling Active

The tariff classification of castors from China

Issued March 20, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.20.0000

Headings: 8302

Product description

The castor has a metal stem, a plastic hood, and a plastic wheel with a 1.5-inch diameter.

CBP rationale

The applicable subheading for the castor will be 8302.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for castors with mountings of base metal, and parts thereof.

Full text

NY F84184 March 20, 2000 CLA-2-83:RR:NC:N1:113 F84184 CATEGORY: Classification TARIFF NO.: 8302.20.0000 Ms. Marsha L. Dawson Graco Children’s Products, Inc. P.O. Box 100 Elverson, PA 19520 RE: The tariff classification of castors from China Dear Ms. Dawson: In your letter dated March 3, 2000, you requested a tariff classification ruling. The sample you submitted is a castor designed for a child’s highchair. The castor has a metal stem, a plastic hood, and a plastic wheel with a 1.5-inch diameter. The applicable subheading for the castor will be 8302.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for castors with mountings of base metal, and parts thereof. The rate of duty will be 5.7 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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