CLA-2-84:RR:NC:1:102 J82267
Ms. Gail Morin
Black & Decker (US), Inc.
701 East Joppa Road, M035
Towson, MD 21286
RE: The tariff classification of a bearing block/plate from Canada
Dear Ms. Morin:
In your letter dated March 12, 2003 you requested a tariff classification ruling on behalf of Black & Decker.
The article in question is described as bearing block/plate, part number 389454-00. You indicate that the block/plate is a magnesium molded injection part, the sole function of which is to minimize the vibration of a DW660 cut-out tool. Based on that function, you believe the classification of the part should fall under subheading 8467.99.0190, Harmonized Tariff Schedule of the United States (HTSUS). A sample, technical drawing and descriptive literature were submitted.
We agree the bearing block/plate may be, prima facie, a part of a tool provided for in HTSUS heading 8467. However, heading 8467 falls within chapter 84 of the HTSUS. Chapter 84 is in section XVI, 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 block/plate is an article of any other heading of chapter 84, then it cannot be classified as parts in heading 8467, HTSUS.
We note that bearing housings are provided for in HTSUS heading 8483. Bearing housings consist of a frame or block designed to house a plain, ball, or roller bearing in which the ends of a shaft or axle turn. Based on our examination of the sample and review of the technical information made available, the block/plate, while functioning to reduce vibration, essentially serves to house a ball bearing that supports the turning spindle of the cut-out tool. We find that the bearing block/plate is a bearing housing and provided for in HTSUS heading 8483. Accordingly, as required by note 2(a) to HTSUS section XVI, the bearing block/plate falls to be classified in heading 8483, rather than heading 8467, HTSUS.
The applicable subheading for the bearing block/plate will be 8483.30.8020, (HTSUS), which provides for ball or roller type bearing housings. The general 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