CLA-2-84:OT:RR:NC:N1:102
Ms. Carmen R. Morrow
Rolls-Royce North America Inc.
2001 S. Tibbs Ave.
Indianapolis, IN 46241
RE: The tariff classification of a bearing retainer from Great Britain
Dear Ms. Morrow:
In your letter dated December 1, 2011 you requested a tariff classification ruling. Descriptive literature and a schematic drawing were included with your submission.
The article under consideration is described as a bearing retainer, part number FK15114, for use within a high speed gear box of a Trent 553 gas turbine engine. The flanged retainer is designed to be assembled with a flanged outer race. When the two parts are assembled, they will include a cylindrical roller bearing cage and roller assembly along with an inner race to make a complete cylindrical roller bearing. The outer race completes the cylindrical roller bearing assembly. You indicate that the retainer holds the bearing axially and provides support to the back side of the outer race.
You suggest classification of the bearing retainer under subheading 8483.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of gearing, gear boxes and other speed changers. However, based on the information made available, we find that the subject retainer is a part of a cylindrical roller bearing used in a gear box. The retainer holds the bearing parts in place and gives support to the outer race.
In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995) the court stated "a subpart of a particular part of an article is more specifically provided for as a part of the part than a part of the whole". The retainer is a "part of a part" in that it is a part of the cylindrical roller bearing that is a part of the machine application (gear box) in which it is used. Accordingly, the retainer is more specifically provided for as a part of a bearing in heading 8482, HTSUS.
The applicable subheading for the bearing retainer will be 8482.99.6560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts for other cylindrical 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 T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division