The tariff classification of a tapered roller bearing from China.
Issued May 10, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8482.20.0040
Headings: 8482
Product description
The item in question is a tapered roller bearing consisting of a cup and cone assembly. You indicate that the bearing, which is presented separately, originates in China and will be used in a flanged wheel hub assembly for a trailer. Examination of the sample submitted with your request reveals that the bearing has a cup which measures 45 mm, or approximately 1 3/4 inches, in outside diameter.
CBP rationale
The applicable subheading for the tapered roller bearing will be 8482.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tapered roller bearings, including cup and cone assemblies entered as a set, with cups having and outside diameter not exceeding 102 mm.
Full text
NY E80659 May 10, 1999 CLA-2-84:RR:NC:1:102 E80659 CATEGORY: Classification TARIFF NO.:8482.20.0040 Mr. Ricky Villena H.L.M. Cargo Clearance Brokers, Inc. 5567 Northwest 72nd Avenue Miami, Florida 33166 RE: The tariff classification of a tapered roller bearing from China. Dear Mr. Villena: In your letter dated April 5,1999 you requested a tariff classification ruling on behalf of your client Land N Sea Distributors. The item in question is a tapered roller bearing consisting of a cup and cone assembly. You indicate that the bearing, which is presented separately, originates in China and will be used in a flanged wheel hub assembly for a trailer. Examination of the sample submitted with your request reveals that the bearing has a cup which measures 45 mm, or approximately 1 3/4 inches, in outside diameter. The applicable subheading for the tapered roller bearing will be 8482.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tapered roller bearings, including cup and cone assemblies entered as a set, with cups having and outside diameter not exceeding 102 mm. The rate of duty will be 5.8 percent ad valorem. It is the opinion of this office that this bearing is subject to dumping margins under current orders of the Department of Commerce relating to tapered roller bearings. Please contact your local port for the specific case numbers and margin percentages. Should you desire a binding ruling on the applicability of dumping orders to your merchandise, please write directly to the Department of Commerce, Office of Compliance, Washington, D.C. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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
More rulings on the same tariff codes
The tariff classification of a cup and a cone assembly from China.
The tariff classification of a hub assembly and a wheel bearing repair kits from Canada
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of tapered roller bearings from Canada; Article 509
The tariff classification of road machinery repair kits from Canada.
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