The tariff classification of a kingpin swivel castor from China

 N302453 February 20, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.20.0000 Jeffery Kuang Colson Group USA 3700 Airport Road Jonesboro, AR 72401 RE: The tariff classification of a kingpin swivel castor from China Dear Ms. Gonzalez: In your letter dated December 21, 2018, you requested a tariff classification ruling. The article under consideration is described as Colson P/N 81719, a 3-inch hollow kingpin swivel castor. According to your documentation, the outer diameter of the castor is 75.97mm and the wheel width is 24.51mm. The castor will be used on an Intravenous Stand for the medical equipment industry. You propose classification of the swivel castor in subheading 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), as a part of the medical furniture. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation 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(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. Heading 8302, HTSUS, is a specific provision, providing eo nomine for castors with mountings of base metal. Therefore, even if the imported swivel castor is identifiable as suitable for use solely or principally as a part of an intravenous stand for the medical industry, it is excluded from classification in heading 9402, HTSUS, as a part of the medical furniture and is instead classifiable in the specific provision for castors. Per Legal Note 2 for Chapter 83, HTSUS, the definition of a castor is: “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”. The castors in question meet the definition of the 2nd condition: the diameter exceeds 75 mm and the width is less than 30 mm. Based on the information provided by the importer, the article under consideration is a castor. The applicable subheading for Colson P/N 81719, a 3-inch hollow kingpin swivel castor 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. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8302.20.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.20.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 https://hts.usitc.gov/current. 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division