CLA-2-84:RR:E:NC:N1:102
Mr. Joseph Heckendorn
Bryan Cave LLp
161 N. Clark St. Suite 4300
Chicago, IL 60601
RE: The tariff classification of guide shafts for linear ball bearings from Japan
Dear Mr. Heckendorn:
In your letter dated July 13, 2007 you requested a tariff classification ruling on behalf of your client Ogiso USA.
The articles in question are described as stainless, chrome-plated and/or carbon steel shafts used in linear motion machines. The shafts are machined to particular customer specifications to facilitate mounting for their intended application. After machining the shafts will no longer have a uniform solid cross section along their length. You indicate that the principal use of the shafts is as part of the bearing assembly for the linear motion machines. You aver that the shafts are classified in subheading 8482.99.3500, Harmonized Tariff Schedule of the United States (HTSUS), as parts of the bearing assembly.
Classification is determined according to the terms of the heading and any relative section or chapter notes. Based on the information you have made available, the steel shafts are principally used as guide shafts for linear ball bearings. Linear ball bearings are provided for in heading 8482, HTSUS, which is within section XVI of the tariff.
Section XVI, note 2(a), HTSUS, provides that parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings. Note 2(b) provides that other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading are to be classified with the machines of that kind.
As the shafts are not goods included in any of the headings of chapters 84 or 85, HTSUS, section XVI, note 2(a), HTSUS, is inapplicable. However, in accordance with section XVI, note 2(b), HTSUS, because the shafts are principally used with the linear bearings of heading 8482, HTSUS, they are classifiable with those bearings. Consequently, the circular steel shafts are classifiable in HTSUS heading 8482.
The applicable subheading for the subject shafts will be 8482.99.3500, HTSUS, which provides for other parts of ball bearings. The rate of duty will be 9.9 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