CLA-2-83:RR:NC:N1:121 M86509
Mr. Peter A. Pennesi
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, TN 38130-0250
RE: The tariff classification of a castor axle from China
Dear Mr. Pennesi:
In your letter dated September 7, 2006, you requested a tariff classification ruling on behalf of Colson Caster Corporation.
The sample you submitted is a castor with a base metal mounting. You have also submitted schematic diagrams of the castor’s axle. Your letter indicates that you are requesting advice on the classification of the axle only. An axle is a rod that runs through the center of the wheel and upon which the wheel turns. With a nut applied to one end, the axle also serves to hold the wheel to the fork.
You indicate in your letter that you believe the axle is classified in subheading 8716.90.5010, Harmonized Tariff Schedule of the United States (HTSUS), as axles and parts thereof, for other vehicles. This office disagrees. Although the castor’s dimensions were not submitted, we note through physical examination that the width of the wheel is less than 30 mm. As such, the submitted castor fits the description of a “castor” as defined in Note 2 to Chapter 83, and is, therefore, a part of general use classified in heading 8302, HTSUS. Also note that parts of general use are excluded from classification within Chapter 87 by application of Section XVII, Note 2(b). Since Heading 8302 covers parts, the base metal axle, which is a part of a castor, is also provided for in this heading.
The applicable subheading for the castor axle will be 8302.20.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…castors, and parts thereof. 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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division