United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 881004 - NY 881191 > NY 881121

Previous Ruling Next Ruling
NY 881121



December 11, 1992

CLA-2-83:S:N:N3:113 881121

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.20.0000; 9905.83.20

Mr. George Brow
Shepherd Products
16 Main Street Unionville
Unionville, Ontario, Canada

RE: The tariff classification of castors from Canada

Dear Mr. Brow:

In your letter dated May 5, 1992, received in this office on December 9, 1992, you requested a tariff classification ruling.

The merchandise consists of four castors: items 95693, 99750, 99959, 100127. Two previous submissions from your office were rejected as inadequate; therefore, we will explain at length the basis of our classification determination. Castors are defined in Legal Note 2 to Chapter 83 of the Harmonized Tariff Schedules as : "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." Castors must have mountings of base metal, but the wheels may be of any material. Based on samples provided with your earlier submissions, we judge that these items are of the defined size and are suitable for use with furniture.

According to the provided material breakdown, items 95693 and 99750 are made essentially of zinc, with stems, axles and bushings of other zinc-plated material. The breakdown of these items indicates that they are essentially of the metal zinc, with zinc plated mountings. Items 99959 and 100127, when the mountings alone are considered, are essentially of zinc-plated material.

The applicable subheading for the castors will be 8302.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for castors with mountings of base metal. The rate of duty will be 5.7 percent ad valorem.

Goods classifiable under subheading 8302.20.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.4 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Furthermore, castors, plated with zinc or brass, suitable for furniture (provided for in subheading 8302.20.0000) which have originated in the territory of Canada, will be entitled to a free rate of duty under temporary modifications established pursuant to the United States-Canada Free Trade Agreement, subheading 9905.83.20, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: