CLA-2-84:OT:RR:NC:N1:102
Mr. Andy Lee
D&A Customs Services, Inc.
152 W. Walnut St., Suite 260
Gardena, CA 90248
RE: The tariff classification of a railway axle bearing from South Korea.
Dear Mr. Lee:
In your letter dated March 28, 2018, submitted on behalf of Bearing Art Corp., you requested a tariff classification ruling. Included with your submission are illustrations of the subject bearing, as well as a certification from the Association of American Railroads.
The item under consideration is referred to as the RCT-K-157 AXLE Bearing. The axle bearing is installed onto the axle of a railway car to support the freight car’s weight and rotation. The bearing consists of two cone assemblies and each assembly holds a row of tapered rollers as rolling elements. Based on the illustrations included with your submission, both cone assemblies are enclosed in a steel outer ring that functions as the bearing cup and as the outer surface of the bearing. The outside diameter of the bearing measures 249.87 millimeters.
In your letter, you suggest the axle bearing should be classified in heading 8607, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for parts of railway. This office disagrees with your proposal.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
Note 2 (e) to Section XVII, excludes articles of heading 8481 or 8482. Taking into consideration that the axle bearing functions as a roller bearing of heading 8482, classification of this item in heading 8607 is precluded.
Thus, under the authority of GRI 1, we find the applicable subheading for the RCT-K-157 AXLE Bearing will be 8482.20.0064, HTSUS, which provides for tapered roller bearings with a cup having an outside diameter exceeding 203 mm but not exceeding 305 mm. The general 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division