Chapter 83 covers miscellaneous articles of base metal, including locks, hardware, tools, tableware, etc., but excludes machinery, mechanical appliances, or electrical equipment. These articles are usually made of base metals such as iron, steel, copper, aluminum, etc., and are of a general-purpose nature, not dedicated to a specific machine or equipment. Casters, as general-purpose hardware, are used for furniture, carts, etc., and are therefore classified in this chapter. Heading 8302 covers base metal fittings and mountings for furniture, doors and windows, trunks, etc., including hinges, handles, catches, casters, etc. Specifically includes: 8302.10 hinges, 8302.20 casters, 8302.30 other mountings for motor vehicles, 8302.41 mountings for buildings, 8302.42 mountings for furniture, 8302.49 other, 8302.50 hat-racks, hat-pegs, brackets and similar fixtures, 8302.60 automatic door closers. Code 830220 is a six-digit subheading. The first two digits 83 indicate Chapter 83 'Miscellaneous articles of base metal'. Digits 3-4, 02, indicate heading 8302 'Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal'. Digits 5-6, 20, indicate subheading 8302.20 'Castors'. Therefore, 830220 specifically refers to castors of base metal. Casters are general-purpose hardware made of base metal, used for furniture, carts, etc., and meet the description of heading 8302. They are not classified in Chapter 94 furniture because casters are independent accessories, not the furniture itself; nor in Chapter 87 vehicles because they are not dedicated vehicle parts. Therefore, they are classified under 830220.

Product name: Declared commodity name, should be specific, such as 'casters of base metal' Material: Main material of the casters, such as steel, iron, copper, aluminum, etc. base metals Use: Application scenario, such as furniture, carts, luggage, etc. Brand: Manufacturer or brand name, if no brand can declare 'none' Model: Product model or specification Diameter: Caster diameter, usually expressed in millimeters or inches Load capacity: Maximum load per caster, in kilograms With brake: Whether it has a braking device Customs declaration example: Product name: Casters of base metal Material: Steel Use: For furniture carts Brand: Unbranded Model: AC-100 Diameter: 100mm Load capacity: 50kg With brake: No HS code: 83022000 Mistakenly classifying casters under plastic or rubber chapters by material, ignoring the dominant base metal material. Failing to distinguish whether casters are dedicated to vehicles; if dedicated to vehicles, they should be classified under Chapter 87. Ignoring parameters such as load capacity and dimensions of casters, resulting in incomplete declaration.

Core classification basis: whether the casters are made of base metal and whether they are general-purpose fittings listed in heading 8302. If casters are dedicated to a certain type of vehicle (such as automobiles, motorcycles), they should be classified under the corresponding parts of Chapter 87; if they are dedicated to furniture and imported together with furniture, they may be classified under Chapter 94 as furniture. However, independently imported base metal casters are usually classified under 830220. 830230 Other mountings for motor vehicles: 830230 is dedicated to motor vehicles, while 830220 is general-purpose casters, not dedicated to vehicles. 830241 Mountings for buildings: 830241 is used for building fittings such as doors and windows, casters do not belong to this category. 830242 Mountings for furniture: 830242 includes metal fittings for furniture, but casters have a separate subheading 830220 and should be classified there first. 871690 Parts of trailers and semi-trailers: 871690 is for vehicle-specific parts; if casters are dedicated to trailers, they should be classified under this code. 940390 Furniture parts: 940390 is for furniture parts, but casters as general-purpose hardware are usually not classified here. Are the casters made of base metal? Are they dedicated to motor vehicles? Are they imported together with furniture? Do they have independent function? Are they general-purpose hardware?

Which HS code should casters be classified under? Base metal casters are usually classified under HS code 830220. However, if dedicated to motor vehicles, they should be classified under the corresponding parts of Chapter 87; if imported together with furniture, they may be classified under Chapter 94. How to determine whether casters are dedicated to vehicles? Judge based on design, structure, and use. If the casters can only be used for a specific vehicle and are listed in the vehicle parts catalog, they are considered dedicated. Otherwise, they are general-purpose. Can plastic casters be classified under 830220? No. 830220 requires base metal. Plastic casters should be classified under Chapter 39 by material. How to classify casters with rubber treads? If the tread is rubber but the main parts such as the bracket are base metal, they are still classified as base metal articles under 830220. However, if the whole is mainly rubber, they may be classified under Chapter 40. What declaration elements are required for casters during customs declaration? Product name, material, use, brand, model, diameter, load capacity, whether with brake, etc. are required. Specific requirements are subject to customs. What is the export tax rebate rate for 830220? The rebate rate may change; please check the latest export tax rebate rate database or consult customs. Generally, base metal articles have corresponding rebate rates. What taxes are required for importing casters? Import requires customs duties and value-added tax; specific rates are determined by country of origin and trade agreements. You can check the customs tariff. What is the difference between casters and rollers? Casters usually refer to wheels with brackets, used for mobile equipment; rollers may refer to rollers or the wheel itself. Classification should be judged based on specific structure.