CLA-2-84:RR:NC:1:102 J85381
Ms. Catherine M. Carney
The Hipage Company, Inc.
The Hipage Building
227 E. Plume Street
Norfolk, VA 23510
RE: The tariff classification of engine bushings from Brazil
Dear Ms. Carney:
In your letter dated June 3, 2003 you requested a tariff classification ruling on behalf of your client Mahle.
The articles in question are described as bushings designed to be installed in vehicle engines and used with the piston and connecting rod. You indicate that the bushings are cylindrical pieces of metal that are inserted into the small end of a connecting rod to create a tight fit and provide wear resistance. You also indicate that the bushing may used to hold a piston pin in place. In both applications the bushings can be replaced when they wear or if their fit becomes loose. Descriptive literature, technical drawings and a representative sample were submitted.
In your request you offer that the bushings should be classified under subheading 8409.99.9190, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 8409.99.9190 of the HTSUS essentially provides for parts suitable for use solely or principally with internal combustion engines of the type commonly found in motor vehicles. While we agree the subject bushings may be, prima facie, parts of the engines provided for in HTSUS heading 8409, we note that heading 8409 falls within chapter 84 and section XVI of the HTSUS. Note 2(a) to section XVI provides in relevant part that parts which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. If the bushings are articles of any other heading of chapter 84, then they cannot be classified as parts in heading 8409, HTSUS.
Based on your explanation of the function performed by the bushings and are review of the information submitted, we believe these parts are specifically provided for as plain shaft bearings in HTSUS heading 8483. The Explanatory Notes (EN) to the Harmonized Tariff System relevant to HTSUS heading 8483 explain that plain shaft bearings are rings of anti-friction metal or other material, in one piece or in several pieces clamped together, that form a smooth bearing in which a shaft or axle turns. Because we find that the bushings in question are articles of HTSUS heading 8483, as required by note 2(a) to HTSUS section XVI, they fall to be classified in heading 8483, rather than heading 8409, HTSUS.
The applicable subheading for the subject bushings will be 8483.30.8090, HTSUS, which provides for other plain shaft bearings without housing. The rate of duty will be 4.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division