CLA-2-84:OT:RR:NC:N1:102
Mr. Alexander H. Schaefer
Crowell & Moring LLP
1001 Pennsylvania Avenue, N.W.
Washington, D.C., 20004-2595
RE: The tariff classification of flanged wheel hub units from Japan
Dear Mr. Schaefer:
In your letter dated April 10, 2009 you requested a tariff classification ruling. Descriptive information and technical drawings were submitted.
The articles in question are described as “Generation 2 and Generation 3 Hub Units” for non-driving wheels. The hub units are angular contact ball bearings with two rows of steel balls as rolling elements. Generation 2 Hub Units have a flanged outer ring which accommodates wheel studs by which the hub unit is bolted to the brake rotor and wheel of an automobile. The outer ring rotates with the wheel, while the inner ring is press-fitted onto an axle or shaft.
Generation 3 Hub Units are double-flanged hub units with both the inner and outer rings flanged to accommodate mounting. When designed for mounting for outer ring rotation, the flanged outer ring of the Generation 3 unit features wheel studs to which the wheels and brake discs are mounted, while the inner ring flange is used to mount the hub unit to the car body. When designed for inner ring rotation, the inner ring features the wheel studs to which the wheels are mounted and the outer ring flange is used to mount the hub unit to the vehicle body.
In your request you indicate the subject hub units perform as bearings, but also are designed and manufactured to provide additional functionalities in automotive applications. Based on these additional functionalities you aver that the hub units should not be classified as ball bearings in heading 8482, Harmonized Tariff Schedule of the United States (HTSUS), but rather as parts of motor vehicles in heading 8708, HTSUS. We disagree.
Our review of the information you have made available reveals that the “additional functionalities” are simply enhancements to the form and function of angular contact ball bearings to allow the bearings to meet the requirements of their intended application, i.e., fixing a rotating wheel to the structure of a vehicle so that friction is minimized. The critical safety and performance characteristics of the integral flanges do not add additional functionality, but rather allow the hub units to be mounted such that they will meet the mechanical demands to which the wheels of a vehicle are subjected. The “critical functional capacities” provided for automotive vehicles by the flanged hub units are not separate from their role in reducing friction.
You also argue that the hub units feature wheel studs that accommodate mounting of a brake rotor and allow the hub units to transmit braking power to the wheel, which is a function separate and apart from the reduction of friction. We agree the transmission of braking power is a function unrelated to the reduction of friction. However, we note that it is the brake rotor that transmits braking power from the brake caliper to the wheel. Although the hub units may provide for mounting of the brake rotor, the hub units are imported without the brake rotor. Thus, in their condition as imported, the hub units cannot transmit braking power and do not possess the additional functionality.
The applicable subheading for the subject wheel hubs will be 8482.10.5016, HTSUS, which provides for flanged wheel hub units as angular contact ball bearings. The rate of duty will be 9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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