Furniture Glides from England
Active· CBP ruling HQ 954577· Issued 1994-03-23
Ruling text
HQ 954577
March 23, 1994
CLA-2 CO:R:C:F 954577 ALS
CATEGORY: Classification
TARIFF NO.: 4016.10.0000
Mr. Peter Beckett
Quattro International
2239 Old Middlefield Rd.
Suite E
Mountain View, CA 94043
RE: Furniture Glides from England
Dear Mr. Beckett:
This is in reference to your letter of June 16, 1993,
regarding furniture glides made of natural rubber. Your request
was referred to this Office by our New York Seaport Area Office.
Your letter was a follow-up to your previous letter to which our
New York Seaport Area Office responded in ruling NY 886081, dated
June 11, 1993. That letter dealt with the classification of
glides made of synthetic rubber coated with PTFE.
FACTS:
The articles under consideration are furniture glides used
as load bearing pads under furniture to facilitate its movement.
The glides are in the form of discs of various diameters, in
thickness of approximately 1/4 inch. The discs are made of
natural rubber coated with polytetrafluoroethylene (PTFE).
Issue:
What is the classification of furniture glides made of
natural rubber coated with PTFE?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
- 2 -
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's 1 are applied, taken in order.
We noted that the products under consideration are furniture
glides which are designed to bear the weight of the furniture to
which they are applied and to facilitate the movement of such
furniture from place to place. The glides in the instant request
are stated to be made of natural rubber.
In NY 886081 you were advised that furniture glides of
synthetic rubber were classifiable in subheading 4016.99.5050,
HTSUSA. Subsequent to the issuance of that ruling we learned
that the factual premise for that ruling differed from what was
stated in the ruling, i.e. the furniture glides were cellular
synthetic rubber rather than synthetic rubber.
In considering your current request, we have assumed that
the natural rubber glides which are the subject of this ruling,
are made of cellular natural rubber.
Based on such conclusion we note that furniture glides of
cellular rubber, whether the rubber is natural or synthetic, are
classifiable under the same tariff subheading.
HOLDING:
Furniture glides of cellular rubber, whether the rubber is
natural or synthetic, are classifiable in subheading
4016.10.0000, HTSUSA, which provides for other articles of
vulcanized rubber other than hard rubber, of cellular rubber.
Articles so classified are subject to a general rate of 4.2
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 954577, retrieved 2026-10-12T05:28:08Z, republished verbatim. This digest is informational; only CBP issues binding rulings.