August 28, 2013
TARIFF NO.: 8302.20.0000, 3926.90.9980
Ms. Sossi Maghakian Central Purchasing LLC Dba Harbor Freight Tools 26541 Agoura Road Calabasas, CA 91302
RE: The tariff classification of wheel assemblies and casters from India, Thailand and China
Dear Ms. Maghakian:
In your letter dated August 12, 2013, you requested a tariff classification ruling.
The merchandise under consideration is two wheel assemblies and two casters. You indicated in a phone conversation that each wheel assembly and caster is marketed and sold as a general purpose article that can be used with a variety of goods.
Article number 1 is described as a “3 inch Polyurethane Caster.” It is a rigid (non-swivel) wheel assembly consisting of a zinc-plated steel housing and a solid polyurethane plastic wheel. The article’s overall height is 3-3/4 inches. The wheel measures 3 inches in diameter by 7/8 inches in width.
Article number 2 is described as a “3 inch Polyurethane Caster.” It is a rigid (non-swivel) wheel assembly consisting of a steel housing and a polyurethane plastic wheel. Its overall height is 3.62 inches. The wheel measures 2.93 inches in diameter by 1 inch in width.
Article number 3 is described as a “4 inch hard rubber stem swivel caster.” It is a swivel caster consisting of a zinc-plated steel stem and housing and a pressed rubber wheel. It measures 6 inches in overall height. The wheel measures 4 inches in diameter by 0.891 inch in width.
Article number 4 is described as a “light duty swivel caster.” It is a swivel caster consisting of a zinc-plated steel mounting plate and housing and a molded rubber wheel. It measures 2-1/2 inches in overall height. The wheel measures 1-5/8 inches in diameter by 7/8 inches in width.
The applicable subheading for the swivel casters will be 8302.20.0000, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for the rigid wheel assemblies 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/.
Articles classifiable under subheadings 3926.90.99, HTSUS, and 8302.20.00, HTSUS, which are products of India and Thailand, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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.
Myles B. Harmon Acting Director National Commodity Specialist Division