CLA-2-84:RR:NC:1:102 G86643

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 191153

RE: The tariff classification of a housed linear bearing from Germany.

Dear Mr. Hoffacker:

In your letter dated January 26, 2001 you requested a tariff classification ruling on behalf of your client SKF USA.

The article in question is described as a linear housed bearing with guide rail. You indicate that the linear bearing assembly will be used in the production of a sliding compound miter saw. Descriptive literature with technical drawings was submitted with your request and a sample was made available for review.

Examination of the sample revealed that the bearing assembly is comprised of a length of solid round machined rail, a steel housing, and two linear bearings with re-circulating steel balls as rolling elements. The linear bearings are assembled and oriented within the steel housing, The housing facilitates mounting the bearing /guide rail assembly onto the cutting head of the miter saw. Once the cutting head is assembled with the bearing housing, the re-circulating steel balls within the bearing permit the cutting head to move freely along the length of the guide rail. The applicable subheading for the housed linear bearing rails will be 8483.20.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other housed bearings, incorporating ball 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 212-637-7026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division