CLA-2-84:RR:NC:1:102 K85813

Ms. Lisa Scoggins
Komatsu America Corporation
108 N. Industrial Drive
Ripley, TN 38063

RE: The tariff classification of a wear ring from Japan

Dear Ms. Scoggins:

In your letter dated April 14, 2004 you requested a tariff classification ruling on behalf of Komatsu America.

The article in question is described as a wear ring, part number 707-39-11110, which is used in the blade lift cylinder on a dozer. The wear ring fits onto each end of a piston that is located inside the hydraulic lift cylinder. You indicate that while the wear ring serves as a spacer, its primary purpose is to mediate against friction resulting from the movement of the piston within the cylinder. Based on the information made available we find that the he wear ring is a sliding bearing.

The applicable subheading for the wear ring will be 8483.30.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plain shaft bearings. 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 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division