The tariff classification of carbon steel balls from Taiwan

NY 870229 JANUARY 28, 1992 CLA-2-84:S:N:N1:102 870229 CATEGORY: Classification TARIFF NO.: 8482.91.0010 Mr. Tim Wei Global View Corporation 13201 Contessa Tustin, CA 92680 RE: The tariff classification of carbon steel balls from Taiwan Dear Mr. Wei: In your letter dated December 23, 1991, on behalf of your client, Hoover Precision Products, Inc., you requested a tariff classification ruling. The items involved in this ruling consist of multiple sizes of three different grades of polished steel balls. The stated tolerance grades are 100, 200 and 500. These grades translate into degrees of grinding precision and are based on the maximum and minimum variations in ball diameter from the nominal diameter. You state in your letter that these balls will ultimately be incorporated into devices such as casters, drawer slides, unground bearings and conveyor systems. Chapter note 6 to Chapter 84 of the Harmonized Tariff Schedules, states "Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 percent or by more that .05 mm, whichever is less." It is our understanding that a .05 mm difference equates to a grade 500 ball. The applicable subheading for the carbon steel balls will be 8482.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of ball or roller bearings; balls, of alloy steel. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport