CLA-2-84:OT:RR:NC:N1:102
Mr. Thomas Thorpe
ICS Customs Service Inc.
1099 Morse Avenue
Elk Grove Village, IL 60007
RE: The tariff classification of engine bearings from China
Dear Mr. Thorpe:
In your letter dated September 23, 2011 you requested a tariff classification ruling on behalf of your client, American Parts International Inc. Samples were included with your submission and will be retained by this office.
The articles under consideration are described as engine bearings used in an internal combustion engine for a motor vehicle. You indicate that the bearings consist of main engine bearings that are replacement parts used to hold the crankshaft in place within the engine block and rod bearings that are installed on the piston rod that attaches to the crankshaft. The subject bearings rely on an oil film, rather than rolling elements to mediate against friction while supporting rotating elements within the engine.
In your request you suggest classification of the engine bearings under subheading 8409.99.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with…engines…: Other: Other: Other: Other: Other”. While we agree that the subject bearings may be, prima facie, parts of the engines provided for in HTSUS heading 8409, we note that heading 8409, HTSUS, falls within chapter 84 and section XVI of the 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 bearings are articles of any other heading of chapter 84, then they cannot be classified as parts in heading 8409, HTSUS.
Based upon the examination of the samples and your explanation of the function of the bearings, we believe these parts are specifically provided for as plain shaft bearings in HTSUS heading 8483. Because we find that the bearings in question are articles of HTSUS heading 8483, in accordance with note 2(a) to section XVI, they fall to be classified in heading 8483, HTSUS, rather than heading 8409, HTSUS.
The applicable subheading for the engine bearings will be 8483.30.8090, HTSUS, which provides for other plain shaft bearings without housing. The rate of duty will be 4.5 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