The tariff classification of clutch release bearings from Japan

NY L83567 April 14, 2005 CLA-2-84:RR:NC:1:102 L83567 CATEGORY: Classification TARIFF NO.: 8482.10.5008 Mr. John Mills FedEx Trade Networks Transport and Brokerage, Inc. 850 S.W. 7th Street (Suite 100) Renton, WA 98055 RE: The tariff classification of clutch release bearings from Japan Dear Mr. Mills: In your letter dated March 22, 2005 you requested a tariff classification ruling on behalf of your client Isuzu Commercial Trucks of America. The articles in question are described as clutch release bearings and identified as part numbers 8-94379-499-0, 8-94377417-1, 1-09820-114-0, 1-09820-115-0 and 1-09820-117-0. The release bearings transfer thrust within a clutch during gear changes. Samples were submitted. Based on examination of the samples all the subject bearings, except for part number 8-94377417-1, appear to be ball bearings without housings that are designed to transfer axial loads within a clutch. In your request you aver that the classification of the subject bearings fall under heading 8708, Harmonized Tariff Schedule of the United States (HTSUS). However, ball bearings without housings are provided for in HTSUS heading 8482 and excluded from HTSUS heading 8708 by relative section notes. The applicable subheading for the clutch release bearings, part numbers 8-94379-499-0, 1-09820-114-0, 1-09820-115-0 and 1-09820-117-0 will be 8482.10.5008, which provides for thrust ball bearings. The rate of duty will be 9 percent ad valorem. With respect to the classification of part number 8-94377417-1 we need additional information in order to determine if this clutch release bearing is housed for tariff purposes. Please provide a detailed description of how this bearing is constructed. Is it comprised of a functionally complete ball bearing mounted within a separately identifiable housing? If available, submit a technical drawing of the bearing and/or a disassembled sample. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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