CLA-2-84:RR:NC:1:102 A87082
Ms. Mary E. Keller
Manager, Import Services
A.W. Fenton Company, Inc.
1452 Donaldson Road
Erlanger, KY 41018-1025
RE: The tariff classification of universal joints and parts from Taiwan or China.
Dear Ms. Keller:
In your letter dated August 21,1996 you requested, on behalf of your client SST Bearing Corporation, a tariff classification ruling.
In your letter you state the items in question are 1) an implement yoke, 2) a universal joint (also known as a cross and bearing kit), and 3) an assembly made up of two yokes and a universal joint. You advise all the items are made of forged steel and will be sourced from Taiwan or China for application in several different industries. A sample of each item, as well as diagrams were submitted.
The applicable subheading for the complete assembly consisting of two yokes and a universal joint will be 8483.60.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for clutches and shaft couplings, including universal joints. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for both the implement yoke and the cross and bearing kit will be 8483.90.8090, HTS, which provides for parts of shaft couplings. The rate of duty will be 4.5 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 212-466-5493.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division