CLA-2-84:OT:RR:NC:N1:102
Mr. Toshi Kotake
Itochu-Logistics (USA) Corp.
1157 N. Ellis Street
Bensenville, IL 60106
RE: The tariff classification of a flanged ball bearing from Korea.
Dear Mr. Kotake:
In your letter dated May 16, 2016 you requested a tariff classification ruling. Descriptive literature and a sample were submitted. The sample is being returned to you.
The item at issue is a flange type angular contact ball bearing. In your letter you explain that the ball bearing allows for a smooth rotary motion, as the Power Transer Unit (PTU) engages with gears that rotate the pinion shaft of a motor vehicle. The ball bearing supports the axial and radial loads of the pinion shaft’s rotary motion.
The bearing consists of an inner race, a ball cage, two rows of balls and a cup, which forms the outer housing and flange of the bearing. The flange attaches the bearing to the PTU body. The outside diameter of the housing, not including its flange, measures 89 millimeters.
In your letter you suggest classifying your article under Heading 8483, Harmonized Tariff Schedule of the United States (HTSUS) as a housed bearing. It is our position that for tariff purposes a bearing housing consists of a frame or block designed to house an otherwise complete bearing. Because the "housing" in this case is actually the outer race and completes the flange bearing it does not house the bearing.
You also suggest that the flanged angular contact ball bearing should be classified under subheading 8708.99, HTSUS, which provides for other part and accessories of a motor vehicle of headings 8701 to 8705, instead of Heading 8482, HTSUS, which provides for ball bearings.
In HQ H127797, dated November 29, 2011 and HQ 960049, dated August 26, 2007, CBP explains that even though a ball bearing is designed for a specific vehicle, this was not legally relevant as many ball or roller bearing types are manufactured to a specific engineering and design criteria and are purchased with a particular application in mind. As such, CBP classified Hub Units that consisted of flanged ball bearings used in motor vehicles under Heading 8482, HTSUS.
The applicable subheading for the flange type angular contact ball bearing will be 8482.10.5028, HTSUS, which provides for ball bearings, angular contact bearings, other. The general rate of duty will be 9 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 https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division