CLA-2-39:OT:RR:NC:N4:415
Ms. Amy H. Warlick
Warlick Economic Consulting Services, Inc.
222 South Merrill Street
Park Ridge, IL 60068
RE: The tariff classification of plastic wheel assemblies from China.
Dear Ms. Warlick:
In your letter dated August 16, 2019, you requested a tariff classification ruling on behalf of your client JRSK, Inc.
Samples were provided and will be retained as requested.
This request consists of two items, which are described as “Wheels for Aluminum Luggage” and “Wheels for Polycarbonate Luggage.”
“Wheels for Aluminum Luggage,” products L50, L60, R50, R60, are luggage wheel assemblies that permit 360-degree swivel movement. They are made with polypropylene housings and wheels, nylon heads, polyoxymethylene and steel bearings, thermoplastic elastomer tires, acrylonitrile butadiene styrene (ABS) caps, and steel vertical and abscissa axes and washers. The product names indicate left (L) and right (R) and the wheel diameter - 50 millimeters (50) and 60 millimeters (60).
“Wheels for Polycarbonate Luggage,” products L50 and R50, are similar luggage wheel assemblies that permit 360-degree swivel movement. However, they differ in that they only come in the 50 millimeter diameter size. In addition, their wheels are not polypropylene, they are made from nylon, and the tires are made from polyurethane instead of thermoplastic elastomer.
While these assemblies contain both plastic and steel components, the plastic predominates and additionally as the wheels/tires are plastic, it also provides the overall utility, General Rule of Interpretation 3(b) noted.
As these wheel assemblies would be considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division