CLA-2-84:OT:RR:NC:1:102
Ms. Tracey Topper Gonzalez, Esq.
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022
RE: The tariff classification of an axle roller bearing from Germany.
Dear Ms. Topper Gonzalez:
In your letter dated November 12, 2012, on behalf of ThyssenKrupp Presta Terra Haute, LLP, you requested a tariff classification ruling. Representative samples were submitted with your request and will be returned to you.
The product to be imported is described as an axle roller bearing. This thrust bearing consists of a cage, two washer like bearing rings and nine cylindrical rollers measuring 4 mm in diameter and 19 mm in length. It is designed for use in an automobile steering column.
As per Explanatory Note (C) to Heading 8482, needle roller bearings are bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. Therefore, based on the dimensions provided, the subject bearing will be considered a needle roller bearing.
The applicable subheading for the axle roller bearing will be 8482.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ball or roller bearings, and parts thereof, needle roller bearings. The rate of duty will be 5.8 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