The tariff classification of an idler bearing of unspecified origin
Issued February 28, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8482.10.5048
Headings: 8482
Product description
Examination of the sample and review of the drawing reveal that the idler bearing is a single row ball bearing with an extended outer race. The outside diameter of the bearing is 1.745 inches, or approximately 44 millimeters. In your request you indicate that
CBP rationale
The applicable subheading for the idler bearing will be 8482.10.5048, HTSUS, which provides for other single row radial ball bearings, over 30 millimeters but not over 52 millimeters in outside diameter.
Full text
NY M80766 February 28, 2006 CLA-2-84:RR:NC:1:102 M80766 CATEGORY: Classification TARIFF NO.: 8482.10.5048 Mr. Kevin Ekstrand Laufer Clearance Co. 1446 Taney North Kansas City, MO 64116 RE: The tariff classification of an idler bearing of unspecified origin Dear Mr. Elkstrand: In your letter dated January 27, 2006 you requested a tariff classification ruling on behalf of your client Transworld Products. The article in question is described as an idler bearing, part number 1014049, which is used in the clutch/drive assembly of golf and utility carts. A sample and a technical drawing were submitted. Examination of the sample and review of the drawing reveal that the idler bearing is a single row ball bearing with an extended outer race. The outside diameter of the bearing is 1.745 inches, or approximately 44 millimeters. In your request you indicate that you believe the idler bearing is correctly classified in subheading 8708.93.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of clutches for motor vehicles. However, ball bearings are specifically provided for in HTSUS heading 8482. Further, note 2(e) to section XVI of the tariff precludes the classification of articles of HTSUS heading 8482 as parts in HTSUS heading 8708. The applicable subheading for the idler bearing will be 8482.10.5048, HTSUS, which provides for other single row radial ball bearings, over 30 millimeters but not over 52 millimeters in outside diameter. The rate of duty will be 9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
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