CLA-2-98:S:N:N1:102 870809
Ms. Beverly L. Greenberg
Beiley & Greenberg
7600 Southwest 57th Street, Suite 125
Miami, FL 33143
RE: The tariff classification of radial ball bearings
reconditioned in Malaysia
Dear Ms. Greenberg:
In your letter dated January 22, 1992, on behalf of your
client, Precision Bearing Corporation, you requested a tariff
classification ruling.
The items in question are radial ball bearings which your
client purchases in used condition from automobile part "core
suppliers" in the United States. These bearings, which are
originally produced by any of a number of manufacturers world-
wide, are forwarded to a Malaysian refurbisher. In Malaysia the
seals are removed, the bearings are demagnetized, washed,
surface polished, ultrasonically rinsed, sound tested, graded,
greased, and have new seals inserted. The bearings are then
exported back to the U.S. for resale.
On the basis of the described refurbishing process, the
imported ball bearings will be eligible for a partial duty
exemption under 9802.00.5060, Harmonized Tariff Schedule of the
United States (HTS), which provides for articles returned to the
United States after having been exported to be advanced in value
or improved in condition by repair or alteration. The provision
allows that only the cost of the refurbishing in Malaysia would
be subject to duty. The duty would be assessed at the rate for
HTS subheading 8482.10.5044, which covers single row radial ball
bearings. The rate of duty will be 11 percent ad valorem.
It is the opinion of this office that the instant
merchandise would not be subject to anti-dumping (ADA) margins
under the current Department of Commerce ADA findings on
bearings, as published in the Federal Register on May 15, 1989.
While the original bearings may or may not be products of one of
the ADA subject countries, the refurbishing costs occur in
Malaysia, which is not involved in the order. If you desire a
scope determination on the applicability of anti-dumping duty to
your product, please write directly to the Office of Compliance,
Department of Commerce, Washington, D.C.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport