The tariff classification of a nylon castor bracket and parts from China.

N048358 February 5, 2009 CLA-2-94:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Gordon Anderson C.H.Robinson Worldwide, Inc. Minneapolis International 14800 Charlson Road Eden Prairie, MN 55347-5048 RE: The tariff classification of a nylon castor bracket and parts from China. Dear Mr. Anderson: In your letter dated December 26, 2008, on behalf of Viking Acoustical Corp., you requested a tariff classification ruling. The samples which you submitted are being retained by this office. A sample has been provided for “Nylon Castor Bracket” Part number 17235 which is a plastic mounting bracket designed to attach to a variety of rolling cabinets and tables. The bracket has a molded track or channel designed to hold a laminated panel board. The bracket incorporates two holes, one for a screw to secure the bracket to the panel board and one to mount a castor into. You suggest classification for the nylon castor bracket as parts of furniture in subheading 9403.90.5000, Harmonized Tariff Schedule of the United States (HTSUS). This subheading falls in Chapter 94 of the HTSUS. Legal note 1(d) to Chapter 94 excluded parts of general use, as defined in note 2 to Section XV, of base metal, or similar goods of plastic, from any of the provisions of Chapter 94. Among those articles included in the definition of “parts of general use” are those of heading 8302, which provided for base metal mountings, fittings and similar articles suitable for furniture, including brackets. The Explanatory Notes to heading 8302 emphasize that the heading includes goods within such general classes even if they are designed for particular uses. The plastic mounting brackets are similar goods of plastics to the articles defined as parts of general use and are thus excluded from classification in any of the subheadings in Chapter 94. The applicable subheading for the nylon plastic mounting brackets, part number 17235, will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3% ad valorem. Samples have been submitted for a “Minifix Connector”, part number 17370 and a “Minifix Connecting Bolt”, part number 16380. We are unable to classify these items without the following information: Advise the material used for the bolt and provide a drawing with dimensions. Advise the material composition and the weight of the connector. Explain whether the bolt and connector are designed specifically for the Mobile Machine Stand or whether they can have multiple applications. Advise if the bolt requires a washer for assembling the furniture. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division