The tariff classification of automotive parts: "Outer Bearing Cover", "Pulley Comp. Idler", "Collar, Idle Pulley", "Inner Bearing Cover", and "Washer" from Japan

NY F83282 February 23, 2000 CLA-2-87:RR:NC:MM:101 F83282 CATEGORY: Classification TARIFF NO.: 7326.90.8585, 8708.99.8080 Mr. Mitchell Neriah Mitchell Neriah Customs Consulting Services 415 S. Prospect Avenue, Suite 110 Redondo Beach, California 90277 RE: The tariff classification of automotive parts: "Outer Bearing Cover", "Pulley Comp. Idler", "Collar, Idle Pulley", "Inner Bearing Cover", and "Washer" from Japan Dear Mr. Neriah: In your letter dated February 8, 2000 you requested a tariff classification ruling on behalf of your client Calhac, Inc. (Calhac). You submitted samples of all the parts as well as a technical drawing of the parts and their part numbers. These are imported separately parts of an "idler pulley" used as a belt tensioner in an automobile. The complete idler pulley assembly attaches to a shaft on the compressor bracket, and is used to adjust the tension of the power transmission v-belt attached to the fan, alternator, and air conditioner compressor. The first part, an "outer bearing cover" (Calhac part # 38951-P3R-T000) is a zinc coated, steel disc-shaped cover which is formed to fit exactly over the outside middle of the pulley. It functions as a shield or cover to prevent dust and particles from entering the center bearing section of the pulley and diminishing its performance. The part is dedicated for use only with this idler pulley assembly. The second part, "pulley comp. Idler" (Calhac part # 38942-P2K-T010-M1) is a grooved pulley made of zinc coated steel, incorporating ball bearings permanently mounted in its center. When assembled with the other parts of the idler pulley assembly, it will be the part to which the v-belt is connected. The third part, "collar, idle pulley" (Calhac part # 38944-P3R-T000) is a steel collar which is placed down the center of the idle pulley bolt, and upon which the center of the pulley rests. It fits exactly in the center section of the pulley bearing, protecting the bearings from the bolt's threaded (sic). The bolt, collar, and inner bearing ring of the pulley remain stationary while the ball bearings allow the outer pulley wheel to turn. The fourth part, "inner bearing cover" (Calhac part # 38952-P3R-T000) is a zinc coated steel disc shaped cover which is formed to fit exactly over the inside middle of the pulley. It functions as a shield or cover to prevent dust and particles from entering the center bearing section of the pulley and diminishing its performance. This part is dedicated for use only with this idler pulley assembly. The fifth part, "washer" (Calhac part # 38945-P3R-T010) is a zinc coated steel washer approximately 30mm in outer diameter having a center hole 10mm in diameter. It is located between the "stay, idle pulley" (part # 38926-P2A-0000) and the "inner bearing cover" (part # 38952-P3R-T000). It functions as a washer to secure the pulley onto the threaded bolt (part # 38946-P01-0000) with the use of the nut (part # 94050-10080). The applicable subheading for the "washer" will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other: Other…Other. The rate of duty will be 2.9% ad valorem. The applicable subheading for the "Outer Bearing Cover", "Pulley Comp. Idler", "Collar, Idle Pulley", and "Inner Bearing Cover" will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division