The tariff classification of wheels and rollers from Germany
Issued February 1, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8431.20.0000
Headings: 8431
Product description
With your letter you submitted drawings of certain wheels and rollers, as well as literature depicting a Mitsubishi reach truck in which the wheels and rollers are claimed to be used. Drawing 172885 0 depicts a driven wheel with an outer diameter of 230 millimeters and a width of 102 millimeters. In a telephone conversation with your client we were advised that this wheel consists of a circular steel or aluminum center to which is bonded a polyurethane or rubber tire. After importation this wheel will be attached directly onto a gear drive located at the rear of the reach truck. Drawing 158747 0 depicts a non-driven wheel 82 millimeters in diameter and 40 millimeters wide which, according to your client, will be imported mounted on an axle and attached to a swivel fork (this article is referred to in your letter as a swivel spring loaded castor). Drawing 172612 0 depicts a roller 82 millimeters in diameter and 119 millimeters wide, while drawing 172615 0 depicts a roller affixed in a steel load wheel link which will be mounted at the front of the truck. These rollers, which your client indicated will be imported separately or mounted in the steel link, are made of polyurethane. Together with the wheels, the rollers allow the reach truck to be driven and maneuvered about. In your letter
CBP rationale
the applicable subheading for the articles described above will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8427 (fork-lift trucks; other works trucks fitted with lifting or handling equipment).
Full text
NY G86219 February 1, 2001 CLA-2-84:RR:NC:1:103 G86219 CATEGORY: Classification TARIFF NO.: 8431.20.0000 Mr. Bill Julich Delmar International Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of wheels and rollers from Germany Dear Mr. Julich: In a letter on behalf of Wicke USA Inc.which was received on Jan. 9, 2001 you requested a tariff classification ruling. With your letter you submitted drawings of certain wheels and rollers, as well as literature depicting a Mitsubishi reach truck in which the wheels and rollers are claimed to be used. Drawing 172885 0 depicts a driven wheel with an outer diameter of 230 millimeters and a width of 102 millimeters. In a telephone conversation with your client we were advised that this wheel consists of a circular steel or aluminum center to which is bonded a polyurethane or rubber tire. After importation this wheel will be attached directly onto a gear drive located at the rear of the reach truck. Drawing 158747 0 depicts a non-driven wheel 82 millimeters in diameter and 40 millimeters wide which, according to your client, will be imported mounted on an axle and attached to a swivel fork (this article is referred to in your letter as a swivel spring loaded castor). Drawing 172612 0 depicts a roller 82 millimeters in diameter and 119 millimeters wide, while drawing 172615 0 depicts a roller affixed in a steel load wheel link which will be mounted at the front of the truck. These rollers, which your client indicated will be imported separately or mounted in the steel link, are made of polyurethane. Together with the wheels, the rollers allow the reach truck to be driven and maneuvered about. In your letter you stated that these articles are designed and manufactured to the specifications of a particular customer, and are solely used as components of electrically powered forklift trucks. Assuming they are solely used as components of forklift trucks, the applicable subheading for the articles described above will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8427 (fork-lift trucks; other works trucks fitted with lifting or handling equipment). The rate of duty will be free. 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 Alan Horowitz at 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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