The tariff classification of wheel assemblies from China

N049771 February 20, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Silke Rees Waterloo Industries, Inc. P.O. Box 927 137 W. Forest Hill Avenue Oak Creek, WI 53154 RE: The tariff classification of wheel assemblies from China Dear Ms. Rees: In your letter dated January 19, 2009, you requested a tariff classification ruling. The sample submitted with your request is identified as item 27819, caster pack. It consists of four wheel mount assemblies, including fastening hardware, packaged in a paperboard box. The wheel assemblies consist of plastic wheels in steel mountings. The set includes two swivel wheels and two fixed wheels. Each wheel measures 2 inches in width and 4 inches in diameter. The wheel assemblies are intended to be affixed to tool cabinets. The sample is being returned as you requested. As you note in your letter, the wheels are not within the size parameters required to meet the tariff definition of casters. As you also note in your letter, the wheels are of insubstantial construction and are not suitable for use with wheeled vehicles such as hand trucks. They are not sturdy enough to withstand the repetitive motion and jarring that wheels for such vehicles would endure. You suggest classification as parts of furniture in heading 9403 of the Harmonized Tariff Schedule of the United States (HTSUS). Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Although you may sell these wheels for attachment to tool boxes that are classified as furniture for tariff purposes, they do not belong to a class or kind of goods principally used with furniture. The wheels have general application. They may be used with a variety of goods such as tools, machines, containers, boxes and carts. The applicable subheading for the wheel mount assembly set will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division