CLA-2-84:RR:NC:1:102 L87035
Ms. Jodi C. Latner
Livingston International Trade Services, Inc.
Gateway Executive Park
3556 Lakeshore Road (Suite 200)
Buffalo, NY 14219
RE: The tariff classification and country of origin of bearings from Canada
Dear Ms. Latner:
In your letter dated August 17, 2005 you requested a tariff classification ruling on behalf of you client RCP. The articles in question are described as bearings, Item #42114, Item #42128K, Item #42111, Item #42120 and Item #6004WB. Descriptive information and samples were submitted.
Item #6004WB is a one-piece assembly comprised of a single row, deep groove radial ball bearing and a bronze bushing pressed into the inner race of the ball bearing. The outside diameter of the ball bearing is 42 millimeters. The ball bearing, which originates in Canada, and the bushing, which originates in Taiwan, are assembled and packaged in Canada.
Item #42120 is described is a one-piece assembly comprised of a single row, deep groove radial ball bearing assembled in a steel housing with a felt washer and steel spacer. The outside diameter of the ball bearing is 32 millimeters. The ball bearing, which originates in Japan, and the other components, which originate in Canada, are assembled and packaged in Canada. Based on examination of the sample, the steel “housing” is not a housing for tariff purposes, but rather a structural addition to the outer race of the bearing.
Item #42114 is described as a kit consisting of a needle roller bearing and an inner race for use with the bearing. The roller bearing and inner race, both of which originate in the United States, are simply packaged together in Canada.
Item #42111 is described as a kit consisting of a needle roller bearing and an inner race for use with the bearing. The roller bearing, which originates in Brazil, is simply packaged together in Canada with the inner race, which originates in Japan.
Item #42128K is described as a kit consisting of a needle roller bearing and an inner race for use with the bearing. The roller bearing, which originates in the United States, is simply packaged together in Canada with the inner race, which originates in Japan. Examination of the submitted samples reveals that individual rollers of Item #42128K are not needle rollers, but rather cylindrical rollers having a length less than three times their diameter.
The applicable subheading for Item #6004WB and Item #42120 will be 8482.10.5048, Harmonized Tariff Schedule of the United States (HTSUS), which provides for single row radial ball bearings having an outside diameter over 30 millimeters but not over 52 millimeters. The general rate of duty will be 9 percent ad valorem.
The applicable subheading for Item #42114 and Item #42111, which is an unassembled roller bearing and inner race, will be 8482.40.0000, HTSUS, which provides for needle roller bearings. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for Item #42128K, which is an unassembled roller bearing and inner race, will be 8482.50.0000, HTSUS, which provides for other cylindrical roller bearings. The general rate of duty will be 5.8 percent ad valorem.
In your letter you also request a ruling on the country of origin of the subject bearings.
Section 134.1(b) of the Customs Regulations defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin.
Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that the country of origin of Item #6004WB and Item #42120 is the country of origin of the ball bearing, which is Canada and Japan, respectively. The country of origin of Item 42114 and Item #42128K is the country of origin of the roller bearing, which is the United States. Similarly, the origin of Item #42111 is Brazil.
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