CLA-2-94:OT:RR:NC:N4:433
Shawn Glover
UPS Trade Management Services, Inc.
2031 S. Centennial Avenue
Aiken, SC 29803
RE: The tariff classification of casters and wheels from Germany or Slovakia.
Dear Mrs. Glover:
In your letter dated October 15, 2015, on behalf of Tente Casters, Inc., you requested a tariff classification ruling. Descriptive literature and illustrative literature were provided. Additional information was also provided by means of the website of: www.tente.com.
This ruling is only applicable to the five items of the merchandise concerned, as based upon the descriptions and specifications provided and the additional information obtained via the company provided website. For other specifications within the series listed below, you may file additional ruling requests.
Item 1 is the “Linea 5940 Series” dual-wheeled, swivel caster. The body (frame: a/k/a bracket, rig or fork) consists of pressed steel which is housed in polyamide. The wheel center is made of polyamide and the tread is made of polyurethane, and there are two precision ball bearings in the swivel head. You indicate that the caster is available in 125mm and 150mm diameters with a tread width of 15mm for each wheel.
Item 2 is the “2940 Series” dual-wheeled, swivel caster. The body (frame: a/k/a bracket, rig or fork) consists of pressed steel which is housed in synthetic plastics. The wheel center is made of polyamide and the tread is made of polyurethane, and there are precision ball bearings in both wheels. You indicate that the caster is available in 100mm, 125mm and 150mm diameters. You further indicate that the 100mm and 150mm have a tread width of 15mm for each wheel and the 125mm has a tread width of 12mm for each wheel.
Item 3 is the “Bariatric 3940 Series” dual-wheeled, swivel caster. The body (frame: a/k/a bracket, rig or fork) consists of pressed steel which is housed in synthetic plastic. The wheel center is made of polyamide and the tread is made of polyurethane, and there is a precision ball bearing in the swivel head. You indicate that the caster is available in a 150mm diameter with a tread width of 15mm for each wheel.
Item 4 is the “Integral 2040 Series” single-wheeled, swivel caster. The body (frame: a/k/a bracket, rig or fork) consists of pressed steel which is housed in synthetic plastics. The wheel center is made of polyamide and the tread is made of polyurethane, and there are precision ball bearings in both wheels. You indicate that the single-wheeled caster is available in 125mm, 150mm and 200mm diameters with a tread width of 32mm.
Item 5 is the “Decora 5440 Series” single-wheeled, swivel caster. The body (frame: a/k/a bracket, rig or fork) consists of pressed steel which is housed in polyamide. The wheel center is made of polypropylene and the tread is made of thermoplastic (additional information found on the Tente’s website indicates that the tread is available also in solid rubber), and there is a precision ball bearing in the swivel head. You indicate that the single-wheeled caster is available in 125mm, 150mm and 200mm diameters with a tread width of 32mm.
The classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
Legal Note 2 to Chapter 83, HTSUS, provides: “For the purposes of heading 8302, the word “castors” means those having a diameter (including, where appropriate, tires) not exceeding 75 mm, or those having a diameter (including, where appropriate, tires) exceeding 75 mm, provided that the width of the wheel or tire fitted thereto is less than 30 mm.” For the Integral 2040 Series and the Decora 5440 Series, they are not considered casters within the meaning of Legal Note 2 to Chapter 83, HTSUS, because both goods exceeding the second condition standard for width; consequently these two goods are classifiable as parts of hospital beds of heading 9402, HTSUS.
At this time, we are requiring samples for the Linea 5940 Series, the “2940 Series and the Bariatric 3940 Series, prior to issuing a binding ruling. Upon receiving the three samples, this National Commodity Specialist Division will issue a binding ruling on these commodities.
The applicable subheading for the Integral 2040 Series and the Decora 5440 Series will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ““Medical, surgical, dental or veterinary furniture … parts of the foregoing articles: Other: Other.” The rate of duty will be free.
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 Neil H. Levy at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division