CLA-2-84:OT:RR:NC:N1:102
Paul DeWeen
S&S Truck Parts, LLC
600 W. Irving Road Schamburg, IL 60193
RE: The tariff classification of a cup and a cone assembly from China.
Dear Mr. DeWeen:
In your letter dated April 4, 2023, you requested a tariff classification ruling.
The items in question are identified as a Bearing cup and a Bearing cone assembly. The cup and cone assembly complete a tapered roller bearing. The Bearing cup, item number S-18500, functions as the outer race of the bearing. The bore of the cup measures 1.43 inches and the outside diameter measures 3 inches. The Bearing cone assembly, item number S-11863, functions as the inner race. The cone assembly consists of a cone with tapered rollers retained in a cage. The bore of the cone assembly measures 0.75 inches and the outside diameter measures 2.125 inches. The metal cup and cone assembly, which are imported separately, are mounted in opposing pairs on PTO shafts.
In accordance with GRI 1, the applicable subheading for the Bearing cone assembly, item number S-11863, will be 8482.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ball or roller bearings, and parts thereof: Tapered roller bearings, including cone and tapered roller assemblies: Cone assemblies entered separately: For cups having an outside diameter not exceeding 102 mm. The general rate of duty will be 5.8 percent.
The applicable subheading for the Bearing cup, item number S-18500, will be 8482.99.1550, HTSUS, which provides for Ball or roller bearings, and parts thereof: Parts: Other: Inner or outer rings or races: For tapered roller bearings: Cups: Having an outside diameter not exceeding 203 mm. The general rate of duty will be 5.8 percent.
In instances the Bearing cup and a Bearing cone assembly are entered together, the applicable subheading will be 8482.20.0040, HTSUS, which provides for Ball or roller bearings, and parts thereof: Tapered roller bearings, including cone and tapered roller assemblies: Cup and cones assemblies entered as a set: Other: With cups having an outside diameter not exceeding 102 mm. The general rate of duty will be 5.8 percent.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8482.20.0070, 8482.20.0040, and 8482.99.1550, HTSUS, unless specifically excluded, are subject to an 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 subheadings 8482.20.0070, 8482.20.0040, and 8482.99.1550, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
In your letter, you seek a determination as to whether the instant merchandise is described by an existing anti-dumping or countervailing duty (AD/CVD) scope. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division