CLA-2-94:RR:NC:SP:233 E85605

Ms. Mary Esther C. Treat
ColburnTreat LLC
191 Thompson Road
Shelburne, VT 05482

RE: The tariff classification of a caster from Finland.

Dear Ms. Treat:

In your letter dated August 6, 1999, you requested a tariff classification ruling.

The submitted sample is a caster which will be used on a cart. The cart will be used as a stand for a commercial steamer (foodservice equipment). The caster consists of two wheels which are staggered. The housing and wheel center are made of glass fiber reinforced polyamide. The wheel treads are made of polyurethane. The wheel measures 125mm in diameter and 143mm in total height.

Your sample is being returned as requested.

The applicable subheading for the caster will be 9403.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of rubber or plastics: other. The rate of duty will be free.

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 Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division