CLA-2-84:OT:RR:NC:N1:102
Mr. Gadi Kaye
Gill Nadel Law Offices
3 Arava Street
Ben Gurion Airport
P.O. Box 97, 70150
Israel
RE: The tariff classification of timing belt bearings of unspecified origin
Dear Mr. Kaye:
In your letter dated February 4, 2010 you requested a tariff classification ruling on behalf of your client Apak Garage.
The articles in question are described as timing belt ball bearings. Descriptive information and samples were submitted. Examination of the samples and review of the descriptive information reveals that the timing belt ball bearings are designed to guide and regulate the tension of timing belts used with internal combustion engines. While the samples can be distinguished by their physical dimensions and the specific design of their mountings, they are identical with respect to function.
The issue raised in your request is whether the timing belt bearings are classifiable as ball bearings in heading 8482, Harmonized Tariff Schedule of the United States (HTSUS), or as pulleys for use with transmission belts in heading 8483, HTSUS. You argue that the subject timing belt bearings are not articles of HTSUS heading 8483 because timing belts are not transmission belts.
A timing belt is a toothed belt that connects the engine crankshaft to the camshaft. The function of the timing belt is to synchronize the rotation of the camshaft to the rotation of the crankshaft, so that engine valves actuated by the camshaft will open and close at the proper time in relation to the position of the pistons driven by the crankshaft. In order to synchronize the rotation of the camshaft, the timing belt must transmit rotary movement from the crankshaft to the camshaft. As such, we find that the timing belt is a transmission belt.
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.
The Explanatory Notes (EN) relevant to HTSUS 8483 explain that this heading provides for pulleys which transmit rotary movement from one to another by means of an endless belt, or simply act as a guide or turning post for a transmission belt. The timing belt bearings are articles of heading 8483, HTSUS, because their sole function is to act as a guide for the timing belt.
The EN to HTSUS heading 8482 explain that this heading covers all ball or roller bearings which enable friction to be reduced. Customs decisions have established that articles which rely on rolling elements to reduce friction and fix, guide or hold the moving components of machines are classifiable as ball or roller bearings. Accordingly, we agree that the timing belt bearings are also provided for under HTSUS heading 8482. Thus, the timing belt bearings are, prima facie, classifiable under heading 8483 and heading 8482, HTSUS.
GRI 3(a) provides that when goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. Because the subject articles are specifically designed to act as a guide for timing belts, we find that the provision for pulleys under HTSUS heading 8483 provides the most specific description.
The applicable subheading for the timing belt bearings will be 8483.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other pulleys. The rate of duty will be 2.8 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 T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division