CLA-2-84:OT:RR:NC:N1:102
Ms. Deborah Combs
Frantz Manufacturing Company
3201 West LeFevre Road
P.O. Box 497
Sterling, IL 61081
RE: The tariff classification of a conveyor bearing assembly from Thailand.
Dear Ms. Combs:
In your letter dated April 17, 2013 you requested a tariff classification ruling. A representative sample was included with your submission and will be retained by this office.
The product you plan to import is described as a flanged commercial conveyor bearing assembly, model number 1276, used in the manufacture of conveyor rollers. The bearing assembly consists of a machined inner race, 11 carbon steel balls, 2 stamped steel rings which form the outer race and a flanged stamped housing which holds the bearing in place. After importation, one bearing assembly is swaged into each end of a steel tube, and an axle is inserted through the bores of each assembly which creates a roller. The rollers are then installed side by side in the conveyor frame.
You suggest classification of the conveyor bearing assembly in subheading 8431.39.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of machinery of heading 8428: other, of elevators and conveyors.
While we agree that the subject assembly may be, prima facie, a part of a conveyor provided for in HTSUS heading 8431, we note that heading 8431 falls within chapter 84 and section XVI of the HTSUS. Note 2(a) to section XVI provides in relevant part that parts which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. Therefore, if the conveyor bearing assembly is an article of any other heading of chapter 84, then it cannot be classified as a part in heading 8431, HTSUS.
Based on the information provided, we find that this assembly is a housed bearing of heading 8483, HTSUS. The Explanatory Notes (EN) relevant to HTSUS heading 8483 explain that bearing housings incorporating ball, roller or needle roller bearings remain classified in this heading. Because we find that the conveyor bearing assembly is an article of HTSUS heading 8483, as required by note 2(a) to HTSUS section XVI, it falls to be classified in heading 8483, HTSUS, rather than heading 8431, HTSUS.
The applicable subheading for the conveyor bearing will be 8483.20.4040, HTSUS, which provides for housed bearings, incorporating ball or roller bearings, flange, take-up, cartridge and hanger units, incorporating ball bearings. The rate of duty will be 4.5 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 the National Import Specialist at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division