The tariff classification of unfinished bearing rings from Slovakia

NY J81719 April 9, 2003 CLA-2-84:RR:NC:1:102 J81719 CATEGORY: Classification TARIFF NO.: 8482.99.0500 Mr. Richard Zupito Montgomery International Inc. 223 S. Gov. Printz Blvd. P.O. Box 124 Essington, PA 19029-0124 RE: The tariff classification of unfinished bearing rings from Slovakia Dear Mr. Zupito: In your letter dated February 26, 2003 you requested a tariff classification ruling on behalf of your client Ohltech. The articles in question are described as unfinished inner and outer rings for bearings. You indicate that the rings are roughly machined, but not heat-treated or ground. In their condition as imported the rings are not ready for assembly into a bearing. Samples and descriptive literature were submitted. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. HTSUS heading 8482 provides for ball and roller bearings and their parts. GRI 2(a) extends the scope of the tariff headings to include unfinished parts, provided the unfinished parts have the essential character of the finished parts. Examination of the submitted samples reveals that the bearing rings are net shape articles that closely approximate the outline of the finished article it will form. Although the rings may not be machined and ground to final tolerances and lack the finished and hardened surfaces and of finished bearing rings, upon importation they are readily recognizable as the finished article they will become. The characteristic “groove” that forms the rolling track for the steel balls found in a ball bearing is clearly evident. Further, there is nothing to suggest that the rings in their condition as imported have any practical use other than for completion into finished bearing parts. We find that the subject rings are unfinished articles which have the essential character of bearing parts provided for in heading 8482, HTSUS. The applicable subheading for the unfinished inner and outer bearing rings will be 8482.99.0500, HTSUS, which provides for inner or outer ring or races for ball bearings. The rate of duty will be 9.9 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 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division