J86737 J8 Ruling Active

The tariff classification of castors from Germany.

Issued July 16, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.20.0000

Headings: 8302

Product description

Each castor has a metal mounting with a plastic cover.

CBP rationale

The applicable subheading for this product will be 8302.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for castors, and parts thereof.

Full text

NY J86737 July 16, 2003 CLA-2-83:RR:NC:N1:113 J86737 CATEGORY: Classification TARIFF NO.: 8302.20.0000 Mr. Timothy P. Belanger IPU Products Unlimited 2120 Industrial Drive Niles, MI 49120 RE: The tariff classification of castors from Germany. Dear Mr. Belanger: In your letter dated June 30, 2003, you requested a ruling on tariff classification. The samples you provided are two castors, used on medical and rehabilitative furniture. Each castor has a metal mounting with a plastic cover. The applicable subheading for this product will be 8302.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for castors, and parts thereof. The general 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.). 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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