The tariff classification and origin of a clutch release bearing from Korea

NY K87761 August 10, 2004 CLA-2-84:RR:NC:1:102 K87761 CATEGORY: Classification TARIFF NO.: 8482.10.5004 Ms. Betty Gordon Hyundai Motor America 10550 Talbert Avenue P.O. Box 20850 Fountain Valley, CA 92728-0850 RE: The tariff classification and origin of a clutch release bearing from Korea Dear Ms. Gordon: In your letter dated July 8, 2004 you requested a tariff classification ruling on behalf of Hyundai Motor America. The article in question is described as a clutch release bearing, part number 41421-39260. You indicate that the clutch release bearing is a stamp type ball bearing with a welded on bracket. Based on examination of the submitted sample the clutch bearing is a thrust bearing with an unground inner race that appears to have been formed by die-stamping. The bracket welded to the outer race of the ball bearing facilitates mounting of the bearing to a clutch assembly. The applicable subheading for the clutch release bearing will be 8482.10.5004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for unground bearings as other ball bearings. The rate of duty will be 9 percent ad valorem. In your request you indicate that the ball bearing assembly to which the bracket is welded originates in France. The ball bearing is transported to Korea where the mounting bracket is welded onto the bearing. The completed clutch bearing is then exported to the United States from Korea. You inquire as to the country of origin of the clutch bearing. We find that the origin of the completed clutch release bearing is France. The bracket that is welded on in Korea simply facilitates the mounting of a fully functional thrust ball bearing for its intended application. The bracket added in Korea does not substantially transform the ball bearing to which it is welded. 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