CLA-2-84:S:N:N1:104 895699
Ms. Laverne Schnare
Nippon Express USA, Inc.
Los Angeles Air Cargo Branch
2233 E. Grand Avenue
El Segundo, CA 90245
RE: The tariff classification of cots with bearings for spinning machines from Japan.
Dear Ms. Schnare:
In your letter dated March 8, 1994 on behalf of Yamauchi (U.S.A.) Corp. of Torrance, California you requested a tariff classification ruling.
A sample of a rubber cot with a radial ball bearing mounted in its center was submitted in addition to a Yamauchi catalog on aprons and roller cots. The type of rubber is neoprene. The bearing is mounted in the cot to rotate the cot. The cot is approximately 11/16 of an inch in width and 1 1/8 inches in diameter.
The applicable subheading for the rubber cot with bearing will be 8448.39.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of spinning, doubling or twisting machines. The rate of duty will be 4.2 percent.
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