CLA-2-84:OT:RR:E:NC:N1:102
Ms. Wendy J. George
Phoenix International
1940 Old Trolley Road (Suite B)
Summerville, SC 29483
RE: The tariff classification of a ball bearing from Germany
Dear Ms. George:
In your letter dated August 20, 2008 on behalf of Meyn America LLC, you requested a tariff classification ruling. Technical drawings were submitted.
The article in question is described as a patented roller bearing designed for exclusive use in poultry processing machinery. Based on our review of the submitted drawings, the “roller” bearing is a radial ball bearing with a single row of steel balls and a specialized inner race. The outer race is shown to be 40 millimeters in outside diameter.
In your inquiry you suggest that the bearing may be classified as a part of poultry processing machinery because it is specifically designed and patented for such use. However, although the bearing may be specially designed for exclusive use in poultry processing machinery, the provision for ball bearings in heading 8482, Harmonized Tariff Schedule of the United States (HTSUS), provides for all forms of ball and roller bearings and prevails over the provision for parts of poultry machines.
The applicable subheading for the subject bearing will be 8482.10.5048, HTSUS, which provides for radial ball bearings, single row, having an outside diameter over 30 millimeters but not over 52 millimeters. The rate of duty will be 9 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