CLA-2-83:OT:RR:NC:N1:121
Emilee Scott
Lifetime Products Inc.
Free Port Center Bld D12 Clearfield, UT 84015
RE: The tariff classification of a swivel caster from China
Dear Ms. Scott:
In your letter dated May 5, 2023, you requested a tariff classification ruling.
The item under consideration is described as a Wheel, Swivel, locking, 3 inch, black, item number 1213657. This product is a swivel caster with a locking wheel. The wheel is made out of polyurethane and measures 75 mm in diameter and 21 mm in width. The mountings of the caster are made of steel.
The applicable subheading for the Wheel, Swivel, locking, 3 inch, black, item number 1213657 will be 8302.20.0000, Harmonized Tariff Schedule of the United States (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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.20.0000, HTSUS, unless specifically excluded, is subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.20.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division