Caster wheel import tariff guide for US buyers.
Most caster importers file the wrong heading in their heads long before their broker files anything. This guide explains the size rule that decides the heading, what the China duty stack actually consists of, and the questions to put to your broker.
Under HTS Chapter 83 Note 2, heading 8302.20 covers only castors of 75 mm diameter or less — or larger wheels whose width is under 30 mm. Typical heavy duty casters (100–200 mm diameter, 40–50 mm wide) are excluded by law and classify under 8716.90.30. Both headings carry a 5.7% MFN rate, and China-origin goods under either currently attract the same additional stack (Section 301 List 3 at 25% plus the Section 232 metal-derivative layer at 25%) — an all-in rate of about 55.7% before standard entry fees. Changing headings does not reduce the duty; only accurate classification keeps you compliant.
The rule, in the tariff's own words
HTSUS Chapter 83, Note 2 defines the term for heading 8302: "For the purposes of heading 8302, the word 'castors' means those having a diameter (including, where appropriate, tires) not exceeding 75 mm, or those having a diameter (including, where appropriate, tires) exceeding 75 mm, provided that the width of the wheel or tire fitted thereto is less than 30 mm." Two gates follow from that sentence:
| Wheel (diameter x width) | 8302.20? | Why |
|---|---|---|
| 75 mm or less, any width | Yes | Inside the first limb of Note 2 |
| Over 75 mm, width under 30 mm | Yes | Inside the second limb (many medical and twin-wheel casters) |
| Over 75 mm, width 30 mm or more | No | Excluded from 8302 by law — the typical heavy duty case |
Where excluded castors go: 8716.90.30
Heading 8716.90.30 exists precisely as the residual home — its text is literally "castors, other than those of heading 8302" — and US Customs and Border Protection (CBP) has classified castors there on exactly this logic (ruling NY L81739). CBP applies Note 2 mechanically: it measures diameter including the tyre, measures wheel width, and only then asks whether a more specific heading applies. A narrow medical caster of 125 mm x 12 mm was classified in 8302.20 (ruling NY N352752, 2025) because its width kept it inside Note 2 — end use as medical furniture parts did not move it. The measurement decides; the marketing description does not.
The trap heading: 8431 and use-specific classifications
In ruling NY N327034 (2022), 8 inch conveyor casters from China were classified under 8431.39 — not because they were casters, but because they were designed solely for conveyor frames, a part of machinery of heading 8428. Buyers occasionally ask whether their general-purpose casters can 'use' such headings. They cannot: use-specific classification follows the article's design and principal use. A distributor's general-purpose heavy duty caster planned for 8716.90.30 is correctly planned; steering it into a machinery-parts heading to chase a rate is misclassification, with duty, penalties and retroactive exposure attached.
The China duty stack, layer by layer
| Layer | 8302.20.00 | 8716.90.30 |
|---|---|---|
| MFN (Column 1 general) | 5.7% | 5.7% |
| Section 301 (China) | +25% (List 3, Ch. 99 heading 9903.88.03) | +25% |
| Section 232 metal derivatives (China) | +25% — applicability follows the metal-derivative lists and the SKU's composition | +25% |
| All-in (before MPF/HMF entry fees) | ≈55.7% | ≈55.7% |
Three clarifications importers ask about. First, the former IEEPA 'reciprocal' tariffs are gone (struck down in February 2026; collection stopped), and the temporary Section 122 surcharge expired in July 2026 — any quotation still padding for either is out of date. Second, the Section 232 layer is composition-dependent: it follows the derivative lists and the article's metal content, and a claim-gated exclusion exists for articles whose listed metal is a small share of weight — a steel-fork caster will not normally qualify, but the per-SKU check is a broker task, not an assumption. Third, standard entry fees (merchandise processing and harbour maintenance, together roughly half a percent) sit on top of the duty stack for everyone.
The EU footnote
The European Union applies the same Note 2 size definition (it is part of the Harmonized System), and EU heading 8302.20 carries a conventional duty of 2.7%, with no China-specific surtax stack of the US kind. The EU has no direct equivalent of the 8716.90.30 'castors other than 8302' line, and we have not verified a castor-specific EU rate for heavy duty goods in this guide — EU-bound buyers should confirm the line in TARIC with their broker. The structural point stands: the same caster faces a single-digit EU duty and a ~55.7% US stack, which is why US landed-cost planning deserves the attention this guide gives it.
What to do with this, practically
- Measure the wheel width on every SKU you import — it is a classification variable, and it belongs in your product specification (it is a locked variable on every CASTOVELLA quotation for this reason).
- Plan heavy duty SKUs on 8716.90.30 and small/narrow SKUs on 8302.20, and give your broker the measured dimensions per SKU.
- Ask your broker to confirm the Section 232 derivative position for your exact SKUs before the first purchase order — the stack's top layer is the one that turns on composition and current Chapter 99 notes.
- Calendar 9 January 2027: Section 301 exclusions and the maritime Section 301 suspension both run to that date; re-check Chapter 99 then.
- Distrust heading-based duty savings: any supplier promising a lower duty via a clever heading for a general-purpose caster is promising misclassification.
This guide is classification guidance prepared from the HTSUS text and published CBP rulings as checked in November 2026. It is not customs advice and does not bind CBP; final classification of your shipment rests with your customs broker and CBP. Duty layers change — verify the Chapter 99 position at the time of entry.
Related guides
Specification first. Price second.
Every guide on this site ends at the same place: a locked specification and a sample that proves it.