CLA-2-73:OT:RR:NC:N1:113
Ms. Stephanie Wilson
C.H. Robinson International Inc.
3800 Camp Creek Parkway
Building 1000, Suite 180
Atlanta, GA 30331
RE: The tariff classification of rough machined races for yaw and pitch bearings from South Korea
Dear Ms. Wilson:
In your letter dated June 17, 2009, on behalf of Iljin America Corporation, you requested a tariff classification ruling on items described as rough machined inner and outer races for yaw and pitch bearings. Pictures of all processes performed by the manufacturer, pictures of the goods in condition as imported and the finished yaw and pitch bearings, and diagrams of the Ring Mill Process (pre-import) and Production Line Process (post-import) were submitted for our review.
You state in your letter that the steel is cut from raw material ingot or bullet, and heated for forging. During forging, the steel is pressed to a specified thickness and a hole is placed in the center. The forgings are then rolled to specified diameters and heights. The forgings are heat treated again and rough machined to correct roundness and flatness. At the time of importation, the items in question are rough machined inner and outer races for yaw and pitch bearings.
You indicate that after importation, seal grooves, ball paths, gear teeth, balls, separators, seals, grease, plugs and pins will be added. Load plug and mounting holes will be drilled.
The applicable subheading for the steel forgings will be 7326.19.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel: forged or stamped, but not further worked: other, forged. The rate of duty will be 2.9 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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division