CLA-2-82:OT:RR:NC:N1:121
Terri-Lynn C. Da Silva
Rimowa Distribution, Inc.
90 Vondrau Drive
Cambridge, ON, N3E 1B8
Canada
RE: The tariff classification of castors and castor parts from various countries of origin
Dear Ms. Da Silva:
In your letter dated December 15, 2020 you requested a tariff classification ruling.
The first item under consideration is described as “Castor complete”. It is a luggage wheel assembly that allows 360-degree swivel movement. The “Castor complete” includes a corner (wheel housing) with connector (stem) and castor (wheel). It is available in two styles described in your request as “Wheel Complete PC 50 Black” (Part # 13493), and “065 Complete Essential Black” (Part # 13006). The “Castor complete” is comprised of a corner made of a polycarbonate + polybutylene terephthalate plastic with a stainless steel or aluminum stem that is molded into the corner. It also includes a castor comprised of tires made of polyurethane, an inner wheel made of Polyamide, a shielded metal bearing shaft and a rivet (castor pin) that connects the entire castor together. The “Castor compete” is available with wheels of 50 mm and 65 mm diameter widths. You state this item will be imported from Canada.
The second item under consideration is described as “Castor (Wheel) only”. The “Castor (Wheel) only”, is available in two styles: “Castor 50 Black Noise Reduced” (Part # 12176), and “Castor 65 int. Black NVI” (Part # 12174). This item is an individual castor used for luggage repair. The castor is comprised of tires made of polyurethane, an inner wheel made of Polyamide, a shielded metal bearing shaft and a rivet (castor pin) that connects the entire castor together. The castor is available in 50 mm and 65 mm diameter sizes. You state this item will be imported from Canada.
The third item under consideration is described as “Accessories (castors only packaged for retail)”, Part # 5150000400. This item is a set of four castor wheels packaged together for retail sale. You state the castors are available in multiple colors and are interchangeable on certain Rimowa suitcases. The castors are comprised of tires made of polyurethane, an inner wheel made of Polyamide, a shielded metal bearing shaft and a rivet (castor pin) that connects the entire castor together. The wheels are available in 50 mm and 65 mm diameter widths. You state in your request that the country of origin for the set of four castor wheels packaged together for retail sale is France.
The fourth item under consideration is a wheel housing described as “Castor corner (Wheel housings) with stem, no Castor (Wheel)”, Part # 11363. The corner is made of a polycarbonate and polybutylene terephthalate plastic, and includes a stainless steel or aluminum stem that is molded into the corner. You state the country of origin for the “Castor corner (Wheel housings) with stem, no Castor (Wheel)” is the Czech Republic or Germany.
The applicable subheading for the “Castor complete” styles Wheel Complete PC 50 Black (Part # 13493) and 065 Complete Essential Black (Part # 13006); the “Castor (Wheel) only” styles “Castor 50 Black Noise Reduced” (Part # 12176), and Castor 65 int. Black NVI” (Part # 12174); the “Accessories (castors only packaged for retail)”, Part # 5150000400; and the “Castor corner (Wheel housings) with stem, no Castor (Wheel)”, Part # 11363 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 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division