CLA-2-84:RR:NC:1:102 R02470

Ms. Cynthia E. Batka
Wheels of Boulder, Mfg., Inc.
11811 Upham Street (Suite 7)
Broomfield, CO 80020

RE: The tariff classification of steel bearing balls from Taiwan

Dear Ms. Batka:

In your letter dated August 22, 2005 you requested a tariff classification ruling on behalf of Wheels of Boulder.

The articles in question are described as loose steel ball bearings, ranging in size from 5/32 to 5/16 inches, for use in the repair of bicycle parts. Based on the information submitted, it appears that the “ball bearings” are actually steel balls of sufficient grade to be used in ball bearings.

The applicable subheading for the steel balls will be 8482.91.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for balls of alloy steel suitable for use in ball bearings. The rate of duty will be 4.4 percent ad valorem.

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