CLA-2-83:OT:RR:NC:1:102
Michael E. Roll
Pisani and Roll LLP
1875 Century Park East, Suite 600
Los Angeles, CA 90067
RE: The tariff classification of a Mounted Castor.
Dear Mr. Roll:
In your letter dated September 5, 2014 on behalf of Harvard Sports Inc. you requested a tariff classification ruling.
The items under consideration are Mounted Castors, part number 3M-8909, which consists of a set of wheels attached to a plastic beam frame, used to facilitate the movement of a Table Tennis Table. Each wheel has three spokes, measures 100.60 millimeters in diameter and 26.75 millimeters in width, and is attached to a swivel, base metal mounting. The mountings are attached to a plastic beam frame that is designed to support the table when in an open position. Two mounted castor frames are used with each table.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
In considering this item is designed to facilitate the movement of a table, this office believes the Castors impart the essential character. Heading 8302, HTSUS, specifically provides for castors with mountings of base metal. As such, the applicable subheading for the Mounted Castors, part number 3M-8909, will be 8302.20.0000, HTSUS, which provides for 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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division