CLA-2-84:OT:RR:E:NC:1:102

Mr. Richard Zupito
Montgomery Int’l Inc.
341 Erickson Ave.
Essington, PA 19029

RE: The tariff classification of a tapered roller bearing from China

Dear Mr. Zupito:

In your letter dated November 6, 2008 you requested a tariff classification ruling on behalf of your client, Jayson Industries Inc. A product specification sheet was submitted.

The item you plan to import is a four row tapered roller bearing to be used in a large steel mill machine. This bearing is comprised of four rows of tapered rollers, two double inner rings and two single and one double outer ring. It also includes one inner race spacer and two outer race spacers. The bearing has an inside bore of 20.75 inches (527.05 mm), an outside diameter of 40.75 inches (1,035.05 mm) and a width of 29.75 inches (755.65 mm).

The applicable subheading for the four row tapered roller bearing will be 8482.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tapered roller bearings including cup and cone assemblies entered as a set with cups having an outside diameter exceeding 102 mm. 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