Castor Wheels
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926305000 | 22.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4016996050 | 37.5% | CN | US | Official Doc |
| 4016996010 | 37.5% | CN | US | Official Doc |
| 8302200000 | 90.7% | CN | US | Official Doc |
| 8302426000 | 20.9% | CN | US | Official Doc |
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AI Analysis
π Castor Wheels: The Ultimate Guide to HS Codes, Tariffs & Clever Customs Strategies (2026 Edition)
π Global HS Code Reference & Duty Decoder | Professional Entry Strategy for Wheels & Castors
π Section 1: What Exactly is a "Castor Wheel"? Do You Know the Difference?
Castor Wheels (or Casters) are the unsung heroes of mobility, enabling the effortless movement of furniture, industrial machinery, hospital beds, luggage, and retail carts. In international trade, the classification hinges entirely on Material and Function:
- π The "Mounting" Trap: Are the wheels attached to a Base Metal Fitting (like a plate, stem, or bracket)? If YES, they are often classified as "Base Metal Mountings" (Chapter 83), NOT as rubber/plastic wheels.
- β The "Wheel" Alone: If it's just a rubber/plastic wheel without a heavy metal mounting fitting, it might fall under Chapter 87 (Parts of Vehicles) or Chapter 39/40 (Plastic/Rubber articles).
- β οΈ The Critical Split:
- With Metal Mounting β Chapter 83 (Base Metal parts) β οΈ High Tariff Risk!
- Rubber/Plastic Parts Only β Chapter 40/39 (Lower Tariff, usually 0% or low rates)
π Key Distinction for Customs:
- If the product is a "Castor with mountings of base metal", it MUST go to 8302.20.00.00.
- If it is a "Fitting suitable for furniture" made of base metal (even if it holds a wheel), it may fall under 8302.42.60.00.
- If it is purely rubber or plastic (no metal base), it goes to 4016.99.60.10 or 3926.90.99.89.
π¦ Section 2: HS Code Classification Matrix (2026 Official Tariff Data)
Based on the provided dataset, here are the exact classifications for Castor Wheels and related fittings.
| HS Code | Product Description | Material Composition | Tariff Rate (Total) | Risk Level |
|---|---|---|---|---|
| 8302.20.00.00 | Castors, and parts thereof (Base metal mountings) | Base Metal (Steel, Aluminum, Copper) | 80.7% | π¨ CRITICAL |
| 8302.42.60.00 | Other mountings, fittings suitable for furniture | Base Metal (Non-castor specific) | 10.9% | β οΈ Moderate |
| 4016.99.60.10 | Other vulcanized rubber articles: Mechanical articles for motor vehicles | Vulcanized Rubber | 0.0% | β Safe |
| 4016.99.60.50 | Other vulcanized rubber articles: Other (General) | Vulcanized Rubber | 27.5% | β οΈ High |
| 3926.30.50.00 | Plastics: Fittings for furniture, coachwork, etc. | Plastic | 0.0% | β Safe |
| 3926.90.99.89 | Plastics: Other articles (General) | Plastic | 12.8% | β οΈ Moderate |
π Interpretation Guide:
- Scenario A (The Trap): You import a castor with a steel stem and a rubber wheel. It is classified as "Castors with mountings of base metal" (8302.20.00.00). DO NOT claim it is just a rubber part! The tariff is 80.7% due to the "Steel, Aluminum, Copper" surcharge.
- Scenario B (The Escape): If the product is purely a rubber wheel without the heavy metal base, it falls under 4016.99.60.10 (0%) or 4016.99.60.50 (27.5%).
- Scenario C (Plastic Furniture): If the castor is made entirely of plastic and fits furniture, use 3926.30.50.00 (0%).
π° Section 3: 2026 Duty Breakdown & Calculation Logic
β Scope: US Import (China Origin)
β Effective Date: Based on current 2026 trade policies (Section 301 + IEEPA).
π― 1. The "Base Metal" Landmine: 8302.20.00.00
Description: Castors, and parts thereof (Base Metal).
Why so high? It triggers specific surcharges for Steel, Aluminum, and Copper.
| Component | Rate | Calculation Basis |
|---|---|---|
| Base Tariff | 5.7% | Standard MFN rate |
| Section 301 / "Add-on" Tax | 25.0% | Standard US-China trade war tariff |
| Steel/Al/Cu Surcharge | 50.0% | CRITICAL: Specific to metal content |
| Total Effective Duty | 80.7% | 5.7% + 25.0% + 50.0% |
| Calculation Example | $1,000 CIF β $807 Duty |
π Explanation:
This is the highest risk category in your dataset. Even if the wheel is rubber, the metal mounting triggers the 50% metal surcharge. If you misdeclare a metal-mounted castor as "Rubber" or "Plastic," you risk seizure, massive back-duties, and penalties.
π― 2. The "Furniture Fitting" Loophole: 8302.42.60.00
Description: Other mountings/fittings suitable for furniture (Base Metal).
Rate: 10.9% (3.4% Base + 7.5% Add-on).
| Component | Rate | Notes |
|---|---|---|
| Base Tariff | 3.4% | Lower than general castors |
| Add-on Tax | 7.5% | Standard trade war rate |
| Total | 10.9% | Significantly cheaper than 8302.20.00.00 |
| Strategy | Can be used if the item is a "Bracket" or "Fitting" rather than a full "Castor" assembly. |
π― 3. The "Pure Rubber" Safe Zone: 4016.99.60.10
Description: Mechanical articles for motor vehicles (Rubber).
Rate: 0.0%.
- Condition: Must be strictly for motor vehicles OR interpreted as "Rubber Articles" with no metal mounting.
- Risk: High. Customs may reclassify as 8302.20.00.00 if any metal part is visible.
π οΈ Section 4: Customs Clearance Strategy (Expert Avoidance Tactics)
β 1. Material Declaration is King
π₯ Rule: "If it's metal, it pays the 50% tax!" - DO NOT describe a castor with a steel stem as "Rubber Wheel." - DO describe it accurately: "Castor Wheel, Rubber Tread, Steel Stem and Bracket." - Consequence: If you hide the metal, the CBP (US Customs) will inspect, find the steel, and charge 80.7% retroactively.
β 2. The "Plastic vs. Metal" Pivot
Strategy: Can you switch to Plastic castors? - If you replace the metal stem/bracket with reinforced plastic, the HS Code switches to 3926.30.50.00 (0%) or 3926.90.99.89 (12.8%). - Result: Savings of ~68% on duties!
β 3. "Furniture Fitting" Classification (8302.42.60.00)
Strategy: If the castor is sold as a "Replacement Fitting" for furniture rather than a complete "Castor," you might argue for 8302.42.60.00 (10.9%) instead of 8302.20.00.00 (80.7%). - Requirement: Must be marketed specifically as a "Mounting" or "Fitting" and not a complete "Wheel Assembly."
π¨ Section 5: Common Pitfalls & "Blood & Tears" Warnings
| β Mistake | π« Result | π‘ Correct Action |
|---|---|---|
| Misclassifying Metal Castors as "Rubber Wheels" | 80.7% back-duty + Penalties | Classify strictly as 8302.20.00.00 if metal mounting exists. |
| Ignoring the "Steel/Copper" Surcharge | Underpaying by 50% | Always check for "Steel, Aluminum, Copper products add 50%" clause. |
| Splitting Metal + Rubber | Double taxation | Declare as one unit ("Castor") to ensure correct classification. |
| Using "Motor Vehicle" Code for Furniture | Rejection | Only use 4016.99.60.10 if truly for motor vehicles. |
π Section 6: Global Market Comparison (2026 Context)
| Market | Recommended HS Code | Effective Duty | Notes |
|---|---|---|---|
| πΊπΈ USA | 8302.20.00.00 |
80.7% | Avoid if possible! Use Plastic alternatives (3926 series). |
| πΊπΈ USA | 3926.30.50.00 (Plastic) |
0.0% | Best Option for furniture castors. |
| πͺπΊ EU | 8302.20.00 |
~5-10% | Lower metal surcharges in EU. |
| π¨π³ China | 8302.20.00 |
Low Base | Re-export hub strategy. |
π― Section 7: Final Verdict & Action Plan
π The Golden Rule:
"Metal Mounting = 80.7% Tax"
"Plastic Mounting = 0% Tax"
Action Plan for Importers:
1. Audit Your Product: Does your castor have a Steel/Aluminum/Copper stem or bracket?
2. If YES:
* Prepare for 80.7% duty (8302.20.00.00).
* Calculate if the product margin can handle this cost.
* Consider redesigning to Plastic fittings (3926.30.50.00) to cut duties by ~80%.
3. If NO (Pure Rubber/Plastic):
* Use 4016.99.60.10 (0%) or 3926.30.50.00 (0%).
* Ensure photos clearly show NO metal parts to avoid reclassification.
π Pro Tip:
"Don't let a small steel bracket kill your profit margin. Go Plastic!"
Switching to Plastic Castors moves you from 80.7% to 0.0% or 10.9% instantly.
β¨ Professional Clearance Starts with Accurate HS Codes!
πΌ Save 70% in Duties by Switching Materials!
π Get your plastic castors in, metal ones out!
Disclaimer: This guide is for informational purposes based on the provided 2026 tariff data. Customs regulations change frequently. Always consult with a licensed Customs Broker or Attorney before shipment.
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.