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NY 859395

January 28, 1991

CLA-2-39:S:N:N3G:221 859395


TARIFF NO.: 3926.90.9050

Mr. John A. Slagle
Wolf D. Barth Co., Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of castors, wheels and rollers from Sweden and the Netherlands.

Dear Mr. Slagle:

In your letter dated January 2, 1991, on behalf of SKF Component Systems Co., you requested a tariff classification ruling.

The castors, wheels and rollers are composed of plastics. The castor (SKF designation JMPN100-21000) has a metal mounting. The wheel exceeds 75 mm in diameter and 30 mm in width. Therefore, it is not classified in the provision for castors in heading 8302, which are limited by size. The castors are made in the Netherlands.

The rollers (article number TP30 76 797600) and wheels (article number TP20200 811300) are made in Sweden. Both will be imported without bearings.
The applicable subheading for the plastic castors, wheels and rollers will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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