CLA-2-39:RR:NC:SP:N012947
Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Blvd. #202
Los Angeles, CA 90045
RE: The tariff classification of casters from China.
Dear Mr. Liu:
In your letter dated June 13, 2007, on behalf of Everglow Inc., you requested a tariff classification ruling.
Two samples were provided with your letter. Both casters have plastic wheels and measure approximately 1.75 inches in diameter. The caster labeled A is composed entirely of plastics. The caster labeled B has a base metal stem. You state that the casters will be used with household cabinets and storage drawer units.
The samples are being returned as you requested.
The applicable subheading for the caster composed entirely of plastics 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 percent ad valorem.
The applicable subheading for the plastic caster with a base metal stem will be 8302.20.0000, HTSUS, which provides for casters with mountings of base metal. 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division