CLA-2-83:OT:RR:NC:N5:121

Isaac Barajas
RL CO. LLC
12900 Park Plaza Dr.
Cerritos, CA 90703

RE: The tariff classification of swivel casters from China

Dear Mr. Barajas:

In your letter dated July 17, 2026, you requested a tariff classification ruling. Photographs and descriptions of the merchandise were included in your inquiry.

The products under consideration are described as two swivel type casters. The first caster is described as a 3" Office Chair Caster (RL-3WHL series). It is made of a galvanized steel grip-ring mounting system that measures 22 mm in length and 10.9 mm in diameter, a steel swiveling housing/yoke, a single wheel that measures approximately 75 mm in diameter and 23.5 mm in width, carbon steel ball bearings and swivel balls, and a galvanized steel axle. The second caster is described as a 2" Office Chair Caster (RL-2WHL series). It is made of a galvanized steel grip-ring mounting system that measures 22 mm in length and 10.9 mm in diameter, a nylon swiveling housing/yoke; two wheels that measure approximately 50 mm in diameter and 23.5 mm in width, and a galvanized steel axle. The 2" Office Chair Caster (RL-2WHL series) and 3" Office Chair Caster (RL-3WHL series) attach to the underside of an office chair base by inserting the grip-ring stem into the chair-base socket, with the wheels rotating on a central axle or ball bearings, respectively, while the housing swivels 360° to allow multidirectional movement across hard floors and carpet. Both casters function to replace the wheels on office and task chairs. They are imported in retail sets of five casters packaged together in a box.

The applicable subheading for the 3" Office Chair Casters (RL-3WHL series), and the 2" Office Chair Casters (RL-2WHL series) 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 general rate of duty will be 5.7 percent ad valorem.

The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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,

(for)
James P. Forkan
Director
National Commodity Specialist Division