CLA-2-84:OT:RR:NC:N1:102
Ms. Melissa Nicole Foltz
Team Customs Brokerage
7280 Alum Creek Drive
Suite A
Columbus, OH 43217
RE: The tariff classification of ball bearings used with skateboard wheels from China
Dear Ms. Foltz:
In your letter dated March 25, 2019 you requested a tariff classification ruling on behelf of your client NHS, Inc of Santa Cruz, CA. Samples were provided and are being returned.
The items at issue are described as 608 and 608 R/S ball bearings imported in eight piece count boxes that are packaged for individual sale. The bearings consist of outer and inner races made of alloy steel and balls contained within the races. The anti-friction bearings are said to be for use in skateboard wheels and have an outside diameter that measures 22 millimeters.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes.
In your request, you propose classification of the subject skateboard wheel bearings under 9506.99.6080, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other...Other." We disagree, because although the bearings may be specially designed for exclusive use in skateboard wheels, the provision for ball bearings in HTSUS heading 8482 prevails over the provision of parts of articles of heading 9506.
Therefore, in accordance with GRI 1, the applicable subheading for the 608 and 608 R/S ball bearings will be 8482.10.5044, HTSUS, which provides for other single row radial ball bearings having an outside diameter of over 9 mm but not over 30 mm. The general rate of duty will be 9 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).
Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8482.10.5044, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8482.10.5044, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 .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