CLA-2-84:OT:RR:NC:N1:102
Mr. José Muñoz
José Muñoz & Associates LLC
1717 S. 50th Street
Tampa, Florida 33619-7507
RE: The tariff classification of integral shaft ball bearings from the Slovak Republic
Dear Mr. Muñoz:
In your letter dated April 6, 2009 you requested a tariff classification ruling on behalf of your client, HTC USA Inc. A labeled schematic drawing and illustrations were submitted.
The items in question are described as integral shaft ball bearings to be used in water pumps for automotive engine cooling systems. These bearings are comprised of two rows (double row) of balls, an outer ring with two ball tracks and an inner ring that is machined directly into the surface of an internal shaft. They have outside diameters ranging from 26 mm to 55 mm.
You suggest classification of the integral shaft ball bearings under subheading 8413.91.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of pumps of heading 8413.30.90. Although the ball bearings may be, prima facie, part of the water pump, they are bearings of heading 8482, HTSUS.
The notes to Section XVI of the HTSUS govern the classification of articles under HTSUS headings 8413 and 8482. Section XVI, Note 2(a), provides that parts, which are goods included in any of the headings of chapter 84 of the HTSUS are in all cases to be classified in their respective headings. Heading 8413 and heading 8482 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to HTSUS section XVI, since the bearings are articles of heading 8482, HTSUS, whether or not they are parts provided for in HTSUS heading 8413, the bearings must be classified in HTSUS heading 8482.
The applicable subheading for the ball bearings with an outside diameter of 30 mm or less will be 8482.10.1040, HTSUS, which provides for ball bearings with integral shafts having an outside diameter of not over 30 mm. The rate of duty will be 2.4 percent ad valorem.
The applicable subheading for the ball bearings with an outside diameter greater than 30 mm will be 8482.10.1080, HTSUS, which provides for other ball bearings with integral shafts having an outside diameter over 30 mm. The rate of duty will be 2.4 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