CLA-2-39:OT:RR:NC:N2:221
Mr. Michael Marco
World Logistics USA
173 Route 526
Allentown, NJ 08501
RE: The tariff classification of plastic furniture roller wheels from Taiwan and China
Dear Mr. Marco:
In your letter dated March 28, 2008, on behalf of Jacob Holtz Company, you requested a tariff classification ruling.
The sample submitted with your request is described as a plastic wheel with plastic yoke for use on a bed. It consists of a rolling element, measuring 1 ¾ inches in diameter and 2 inches in width. This rolling element is a single molded component that resembles 2 wheels attached at a wide center hub. This roller is encased in a plastic yoke with a hole at the top so that it can be attached by a stem to the bottom of a bed. The part is made wholly of plastics.
You suggest classification as a furniture part in subheading 9403.90.5000 of the Harmonized Tariff Schedule of the United States (HTSUS). Chapter 94 legal note 1(d) precludes parts of general use as defined in note 2 to section XV, of base metal, or similar goods of plastics from classification as parts of furniture in chapter 94. Parts of general use include mountings and fittings for furniture.
The applicable subheading for the furniture roller/wheel will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division