The tariff classification of unfinished forgings of unspecified origin

N017484 October 17, 2007 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8482.99.0500 Mr. Donald S. Simpson Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of unfinished forgings of unspecified origin Dear Mr. Simpson: In your letter dated September 13, 2007 you requested a tariff classification ruling on behalf of your client SKF USA. Samples of unfinished and ready for assembly (finished) forgings along with descriptive literature were submitted. The articles you plan to import are described as unfinished forgings, Item Numbers IDBAR5032-1C and IDBARB475583C. These forgings will be further worked in the United States and assembled into a wheel HUB 3 unit. They will be imported in a “green” condition (not heat treated) and sold to a domestic manufacturer who will heat treat the forgings, then grind and hone the forgings into their completed shape and condition. Upon completion, they will become the inner rings for bearings that are used in wheel HUB 3 units. In addition, you indicate that in the future you may import heat treated forgings that will also be further worked in the United States and then assembled into wheel HUB 3 units. You suggest that similar forgings were the subject of ruling NY C809095, dated July 19, 1998, and were classified under subheading 7326.90.85, HTSUS, which provides for other articles of iron or steel. However, we find that the forgings in question are more accurately described by ruling NY J81719 and fall to be classified in HTSUS heading 8482. 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 forgings are net shape articles that closely approximate the outline of the finished article it will form. Although the forgings are not machined and ground to final tolerances of finished forgings, upon importation they are 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 forgings in their condition as imported have any practical use other than for completion into finished bearing parts. We find that the subject forgings are unfinished articles which have the essential character of bearing parts provided for in heading 8482, HTSUS. The applicable subheading for the unfinished and finished forgings will be 8482.99.0500, HTSUS, which provides for inner or outer races for ball bearings. The general rate of duty will be 9.9 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