CLA-2-84:OT:RR:NC:N1:103
Pam Joyce
DSV Air & Sea, Inc.
2815 Coliseum Centre Drive
Charlotte, NC 28217
RE: The tariff classification of casters from China
Dear Ms. Joyce:
In your letter dated July 12, 2022, you requested a tariff classification ruling on behalf of your client, FMH Conveyors LLC.
The items under consideration are casters, part numbers 6192AC and 6193AC. Each caster consists of a mounting stem, a metal bracket, and a polypropylene wheel with rubber treads that measures 8 inches in diameter and 2 inches in width. Both part numbers have a 675-pound load capacity and are identical in construction, only differing in that part number 6193AC includes a brake mechanism. You state the casters are used when manufacturing steel roller conveyors, where they are specifically designed to mount onto the steel frame of a roller conveyor.
You suggested classifying the casters in subheading 8716.90.3000, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Castors, other than those of heading 8302.” However, the frame of the conveyor is neither a trailer, nor semi-trailer, nor other non-mechanically propelled vehicle. The Explanatory Notes describe such articles as vehicles equipped with one or more wheels and constructed for the transport of goods or persons. The frame of the conveyor is not designed for transporting the steel roller conveyor, but rather to retract and expand the conveyor. As a result, none of the components of the frame can be classified as parts in heading 8716, HTSUS.
You also suggested classifying the casters in subheading 8302.20.0000, HTSUS, which provides for “Castors, and parts thereof.” According to your documentation the subject casters measure 8 inches in diameter and 2 inches wide, which equates to approximately 203 mm in diameter and 50.8 mm wide. Chapter 83, Note 2 reads, “For the purposes of heading 83.02, the word ‘castors’ means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.” The diameter of the subject casters exceeds 75 mm and the width of the casters exceeds 30 mm, therefore they do not comply with the provisions of Chapter Note 2 and are excluded from heading 8302.
As such, the applicable subheading for the casters, part numbers 6192AC and 6193AC, will be 8431.39.0010, HTSUS, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Of elevators and conveyors.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8431.39.0010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8431.39.0010, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division