CLA-2-84:S:N:N1:102 852557

Mr. E.T. Nakashima
Guy B. Barham Company
P.O. Box 91218
Los Angeles, CA 90009

RE: The tariff classification of a bearing replacement kit from Japan

Dear Mr. Nakashima:

In your letter dated May 4, 1990, on behalf of your client, Komatsu Forklift (USA), you requested a tariff classification ruling. The bearing kit, part number EA-24-05010, consists of four needle roller bearings, two ball thrust bearings, four metal plugs (thick, curved metal discs with a small hole in the center), and six metal shims. They are used as repair parts in the steering axle of a fork lift truck. This item is considered to be a set, put up for retail sale, under the guidelines of the General Rules of Interpretation to the Harmonized Tariff Schedules.

The applicable subheading for the bearing replacement kit will be 8482.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for needle roller bearings. The rate of duty will be 6.5 percent ad valorem.

For your information, as of May 15, 1989, the Department of Commerce has issued a final notice of dumping against various ball/roller bearings being imported from nine different countries. Ball bearings, made in Japan, are currently subject to this order. It is our opinion that the cost of the two ball bearings included in this kit will be subject to the posted ADA margins. It is suggested that you contact the import specialist in the port you intend to make entry through for the present dumping percentage and case number. To obtain an actual ruling on the applicability of dumping to your merchandise, please contact the Department of Commerce directly.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport