CLA-2-84:OT:RR:NC:N1:102

Ms. Courtney Cabin
Phoenix International Freight Services, Ltd.
855 IL Route 83
Bensenville, IL 60106-1219

RE: The tariff classification of a needle roller bearing from China

Dear Ms. Cabin:

In your letter dated June 20, 2008 on behalf of C. H. Yates Rubber Corporation you requested a tariff classification ruling. A sample was submitted.

The article in question is described as needle roller bearing, which is comprised of a caged needle roller assembly and a split outer sleeve. The bearing is for use in caster wheels.

The applicable subheading for the caged roller assembly and outer sleeve will be 8482.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for needle roller bearings. The rate of duty will be 5.8 percent ad valorem.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division