CLA-2-84:OT:RR:NC:1:102
Michael Theodore
Livingston International
1925 - 18 Avenue N.W, Suite 320
Calgary, Alberta Canada T2E 7T8
RE: The tariff classification of unfinished bearing housings from various countries.
Dear Mr. Theodore:
In your letter dated October 19, 2012, on behalf of Weir Minerals North America, you requested a tariff classification ruling. Representative photos were submitted with your request.
The products under consideration are unfinished bearing housings. As imported, these housings are merely rough castings requiring further machining. In addition, ball and roller type bearings will be incorporated into the housings to render them complete housed bearing units. You state that these finished units will become parts of pump assemblies or used as replacement parts for pumps.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.
Heading 8483 provides for bearing housings. GRI 2(a) extends the scope of the HTS headings to include unfinished articles, provided the unfinished articles have the essential character of the finished articles.
The bearing housing casting is a net shape blank which closely approximates the outline of the finished article it will form. Although the casting may not be to final tolerances and lacks the finished surfaces of the finished bearing housing, upon importation it is readily recognizable as the finished article it will become. Accordingly, we find that the subject casting is an unfinished article which has the essential character of a bearing housing and is specifically provided for in heading 8483, HTSUS.
You suggest classification of subject bearing housings under subheading 8483.30.8040, HTSUS, as other, bearing housings, other. However, bearing housings incorporating ball or roller type bearings are specifically provided for elsewhere in heading 8483, HTSUS.
The applicable subheading for the unfinished bearing housings will be 8483.30.8020, HTSUS, which provides for transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof, bearing housings; plain shaft bearings, other, bearing housings, ball or roller bearing type. The general 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 the National Import Specialist at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division