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

Ms. Nichole D. Collier
Marisol International, LLC
1300 S. Meridian Ave., Suite 109
Oklahoma City, OK 73108

RE: The tariff classification of needle bearing races from Japan

Dear Ms. Collier: In your letter dated December 16, 2011 you requested a tariff classification ruling on behalf of your client, ATC Drivetrain, Inc. Descriptive literature and photographs were included with your submission.

The items under consideration are described as formed steel needle bearing races used in automotive transmissions. The races, part numbers 31077AA000 and 31077AA010, are part of a needle thrust bearing assembly used to reduce rotating friction within the rear planetary assembly of an automatic transmission. The bearings will not be included with the races at the time of importation.

The applicable subheading for the needle bearing races will be 8482.99.2540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for inner or outer rings or races for needle 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,

Thomas J. Russo
Director
National Commodity Specialist Division