CLA-2-84:OT:RR:NC:N1:102
Mr. Adam Levy
NNR Global Logistics
512 East Dallas Road (#400)
Grapevine, TX 76051
RE: The tariff classification of ball bearings and housings for aircraft instruments from Japan
Dear Mr. Levy:
In your letter dated July 24, 2009 you requested a tariff classification ruling on behalf of your client United Instruments. Samples and descriptive information were submitted.
The articles in question are described as a pivot bearing, part number 1110-113941, a housing for a pivot bearing, part number 1110-114190, and a pivot bearing combined with a housing, part number 1110-1114510.
The pivot bearing is comprised of steel balls and a sapphire plate that retains the balls. The housing is a manufacture of brass designed to incorporate the pivot bearing. All the articles are for use in aircraft instrumentation.
In your request you suggest that the subject articles are provided for in heading 9014, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of aeronautical instrumentation. However, note 1(a) to Chapter 71 of the HTSUS provides in pertinent part that all articles consisting wholly or partly of precious or semi-precious stones (natural, synthetic or reconstructed) are to be classified in Chapter 71. Accordingly, whether or not the pivot bearing and pivot bearing and housing combination, both containing the sapphire, are, prima facie, parts of HTSUS heading 9014 or ball bearings of HTSUS heading 8482, they fall to be classified in subheading HTSUS 7116 because they incorporate the sapphire.
Further, we find that the housing, not containing sapphire when presented separately, is provided for in HTSUS heading 8483, which provides for bearing housings. The provision for the housing as an article in HTSUS heading 8483 prevails over the provision for the housing as a part in heading 9014, HTSUS.
The applicable subheading for the brass housing will be 8483.30.8020, HTSUS, which provides for bearing housings, ball or roller type. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the pivot bearing and the pivot bearing and housing combined in one piece, both containing the sapphire, will be 7116.20.4000, HTSUS, which provides for other articles of precious or semiprecious stones (natural, synthetic or reconstructed). The rate of duty will be 10.5 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 T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division