CLA-2-84:RR:NC:1:102 B84888
Mr. J.M. Cline
AEI Consulting
P.O.Box 441250
Detroit, MI 48244-1250
RE: The tariff classification of road machinery repair kits from Canada.
Dear Mr. Cline:
In your letter dated May 2,1997 you requested a tariff classification ruling on behalf of your client Champion Road Machinery, Ltd.
The items in question are six repair kits for use in the repair of road graders. Each kit is designed to include the particular parts necessary to repair a specific failure in the functioning of the graders. The parts are sourced from various countries and packaged as a set by Champion in Canada. The repair kits are identified by parent part numbers and described in product literature submitted with your request.
The "clutch pack", repair kit 55273", the "input clutch pack", repair kit 63165, and the "reverse clutch pack" ,repair kit 63166, are for use in the repair of mechanical clutches. Each kit contains replacement clutch plates and friction discs, roller bearings and the spacers, snap rings and seals required to rebuild a clutch. The roller bearings are manufactured in the United States. The clutch repair kits are viewed as sets, put up for retail sale, with the essential character imparted by the clutch plates and friction discs.
Repair kits 88049 and 88050 provide the parts necessary to replace the wheel bearings used in the axle assembly of the road graders. Each kit includes tapered roller bearing assemblies, consisting of matching cups and cones, and the seals, washers and locknuts necessary to mount the bearings. Repair kit 88050 contains two bearing assemblies, manufactured in Japan, with cups having an outside diameter exceeding 102 mm or 4 inches. Repair kit 88049 contains one bearing assembly manufactured in Japan, with a cup having an outside diameter exceeding 102 mm, and one bearing assembly manufactured in the United States, with an outside diameter less than 102 mm. The wheel bearing repair kits are viewed as sets, put up for retail sale, with the essential character imparted by the tapered roller bearing assemblies.
The "trans bearing kit", repair kit 85393, provides the bearings, spacers and washers required to repair the transmissions used in the road graders. The repair kit contains twenty tapered roller bearings, all with cups having an outside diameter less than 102 mm, four thrust needle roller bearings and four caged needle roller assemblies. Ten of the tapered roller bearing assemblies are manufactured in Japan. The remaining bearings and bearing assemblies are manufactured in the United States. The transmission repair kit is viewed as a set, put up for retail sale, with the essential character imparted by the tapered roller bearing assemblies.
The applicable subheading for the clutch repair kits, 55273, 63165 and 63166 will be 8483.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of clutches as "other" parts. The general rate of duty will be 4 percent ad valorem.
The applicable subheading for the wheel bearing repair kits will be 8482.20.0060, HTS, which provides for cup and cone assemblies for tapered roller bearings, with cups having an outside diameter exceeding 102 mm. The general rate of duty will be 6.1 percent ad valorem.
The applicable subheading for the transmission bearing repair kit, 85393, will be 8482.20.0040, HTS, which provides for cup and cone assemblies for tapered roller bearings, with cups having an outside diameter not exceeding 102 mm. The general rate of duty will be 6.1 percent ad valorem.
It is the opinion of this office that the wheel bearing and transmission bearing repair kits would be subject to anti-dumping margins under current Department of Commerce orders relating to tapered roller bearings. Please contact your local port for the specific margins and the associated dumping case numbers. If you desire a formal determination regarding the applicability of dumping to your products, please write directly to the Office of Compliance, Department of Commerce, Washington, D.C.
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 Kenneth T. Brock at 212-466-5493.
Sincerely,
Robert Swierupski
Chief, Metals and Machinery Branch
National Commodity
Specialist Division