The tariff classification of casters from China

N077836 October 14, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.20.0000 Ms. Annette Carlos Laube Technology P.O. Box 6079 Camarillo, CA 93011-6079 RE: The tariff classification of casters from China Dear Ms. Carlos: In your letter dated September 24, 2009, you requested a tariff classification ruling. Three of the four casters you submitted are being returned to you. One caster has been destroyed during examination and will be retained by this office. The merchandise under consideration is described as a kit of Rug Rollers. The kit consists of four casters that are designed for use on a bed frame. Each caster has of a base metal stem with plastic cover and a plastic wheel and wheel housing. The diameter measures approximately 40 mm. You have indicated in your letter that you classify these casters in subheading 9403.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of furniture. We disagree with this classification. The subject casters are provided for in heading 8302, HTSUS. Note 2 to Chapter 83 states that “For the purposes of heading 8302, the word “castors” means those having a diameter (including, where appropriate, tires) not exceeding 75 mm, or those having a diameter (including, where appropriate, tires) exceeding 75 mm, provided that the width of the wheel or tire fitted thereto is less than 30 mm.” Since the instant casters measure approximately 40 mm in diameter, they meet these criteria. In addition, Explanatory Note (EN) 83.02 states that “To fall in this heading, castors must have mountings of base metal, but the wheels may be of any material (except precious metal).” The instant casters have a base metal mounting and, therefore, meet this requirement. Per Note 2(c) to Section XV, since the instant casters fit the description of casters in heading 8302, HTSUS, they are "parts of general use." As such, they are excluded from classification in Chapter 94 by application of Note 1(d) to Section XX. The applicable subheading for the casters will be 8302.20.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…castors, and parts thereof. The rate of duty will be 5.7 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division