CBP Ruling 893227 — The tariff classification of semi-finished and finished radial ball bearings fr…

Tariff classification

Headings: 8482

Product description

Your inquiry described two categories of ball bearing imports. The first version consisted of an ball bearing to be brought in near-finished condition. The bearing, of radial ball construction, in a size range of from 30 mm to 52 mm, is produced in China using U.S. made steel balls. After importation the bearing is demagnetized, cleaned in solvent, greased, tested, treated with a rust inhibitor, and encased with two metal shields. This procedure takes place in a U.S. foreign trade zone (FTZ). The second version is basically the same type of bearing, with all of the above processes already performed in the FTZ. We note, for your information, the context of Rule 2(a) of the General Rules of Interpretation to the Harmonized Tariff Schedules. Rule 2(a) states that "any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article."

CBP rationale

The applicable subheading for both the unfinished and finished ball bearing will be 8482.10.5048, Harmonized Tariff Schedule of the United States (HTS), which provides for single row radial ball bearings having an outside diameter over 30 mm but not over 52 mm.

Full text

NY 893227 January 14, 1994 CLA-2-84:S:N:N3:102 893227 CATEGORY: Classification TARIFF NO.: 8482.10.5048 Mr. Robert T. Keyser International Law Offices 1931 N. Street, Suite 300 Sacramento, CA 95814-4220 RE: The tariff classification of semi-finished and finished radial ball bearings from China Dear Mr. Keyser: In your letter dated December 3, 1993, on behalf of your client, Perfect Fit Industries, Inc., you requested a tariff classification ruling. Your inquiry described two categories of ball bearing imports. The first version consisted of an ball bearing to be brought in near-finished condition. The bearing, of radial ball construction, in a size range of from 30 mm to 52 mm, is produced in China using U.S. made steel balls. After importation the bearing is demagnetized, cleaned in solvent, greased, tested, treated with a rust inhibitor, and encased with two metal shields. This procedure takes place in a U.S. foreign trade zone (FTZ). The second version is basically the same type of bearing, with all of the above processes already performed in the FTZ. We note, for your information, the context of Rule 2(a) of the General Rules of Interpretation to the Harmonized Tariff Schedules. Rule 2(a) states that "any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article." The applicable subheading for both the unfinished and finished ball bearing will be 8482.10.5048, Harmonized Tariff Schedule of the United States (HTS), which provides for single row radial ball bearings having an outside diameter over 30 mm but not over 52 mm. The rate of duty will be 11 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

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