CLA-2-40:R:N6:221 814917

Ms. Marjorie O'Leary
Samsonite Corporation
11200 East Forty Fifth Avenue
Denver, CO 80239-3018

RE: The tariff classification of luggage wheels from Taiwan.

Dear Ms. O'Leary:

In your letter dated September 19, 1995, you requested a tariff classification ruling.

The sample submitted with your letter is a wheel used on the exterior of luggage. You indicate that the wheel is made of hard rubber, with a nylon hub insert.

The applicable subheading for the luggage wheels will be 4017.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hard rubber in all forms...articles of hard rubber. The rate of duty will be 4.8 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5580.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division