The tariff classification of clutch release bearings from Italy
Issued February 21, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8708.93.3000, 8482.10.5028, 8482.10.5052, 8482.10.5056
Product description
Technical drawings were submitted. The items you plan to import are 13 clutch release bearings. These bearings are designed for use on agricultural farm tractors. Their primary purpose is for mechanical clutch release on certain row-crop farm tractors. Part numbers CR 1402, CR 1411/NH, CR 1421 and CR 1436 are housed bearings which generally fall within heading 8483, Harmonized Tariff Schedule of the United States (HTSUS). However, housed bearings principally used with vehicles of Chapter 87, are classified in heading 8708.
CBP rationale
The applicable subheading for the clutch release bearings designated by part numbers CR 1402, CR 1411/NH, CR 1421 and CR 1436 will be 8708.93.3000, HTSUS, which provides for parts of clutches for tractors suitable for agricultural use. The applicable subheading for the clutch release bearings designated by part numbers CR 1288, CR 1410/BA, CR 1423, CR 1430, CR 1435 and CR 1435/BA will be 8482.10.5028, HTSUS, which provides for other angular contact bearings. The applicable subheading for the clutch release bearing designated by part number CR 1414 will be 8482.10.5056, HTSUS, which provides for radial ball bearings having an outside diameter over 100 mm. The applicable subheading for the clutch release bearings designated by part numbers CR 1432 and CR 1433 will be 8482.10.5052, HTSUS, which provides for radial ball bearings having an outside diameter over 52 mm but not over 100 mm.
Full text
N022417 February 21, 2008 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8708.93.3000, 8482.10.5028, 8482.10.5056, 8482.10.5052 Mr. James E. Unger CBC Customhouse Brokers, Inc. 143 N. Bloomingdale Road Bloomingdale, Illinois 60108 RE: The tariff classification of clutch release bearings from Italy Dear Mr. Unger: In your letter dated January 22, 2008 you requested a tariff classification ruling on behalf of your client North American Clutch & Driveline. Technical drawings were submitted. The items you plan to import are 13 clutch release bearings. These bearings are designed for use on agricultural farm tractors. Their primary purpose is for mechanical clutch release on certain row-crop farm tractors. Part numbers CR 1402, CR 1411/NH, CR 1421 and CR 1436 are housed bearings which generally fall within heading 8483, Harmonized Tariff Schedule of the United States (HTSUS). However, housed bearings principally used with vehicles of Chapter 87, are classified in heading 8708. The applicable subheading for the clutch release bearings designated by part numbers CR 1402, CR 1411/NH, CR 1421 and CR 1436 will be 8708.93.3000, HTSUS, which provides for parts of clutches for tractors suitable for agricultural use. The rate of duty is free. The remaining items appear to be ball bearings without housings that transfer thrust within a clutch during gear changes. 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 designated by part numbers CR 1288, CR 1410/BA, CR 1423, CR 1430, CR 1435 and CR 1435/BA will be 8482.10.5028, HTSUS, which provides for other angular contact bearings. The rate of duty will be 9 percent ad valorem. The applicable subheading for the clutch release bearing designated by part number CR 1414 will be 8482.10.5056, HTSUS, which provides for radial ball bearings having an outside diameter over 100 mm. The rate of duty will be 9 percent ad valorem. The applicable subheading for the clutch release bearings designated by part numbers CR 1432 and CR 1433 will be 8482.10.5052, HTSUS, which provides for radial ball bearings having an outside diameter over 52 mm but not over 100 mm. 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
More rulings on the same tariff codes
The tariff classification and country of origin of wheel bearings
The tariff classification of a clutch plate from China
The country of origin of transmission bearings assembled in Mexico, and USMCA
The tariff classification of radial ball bearings from China
The tariff classification of coated ball bearings from Japan
The tariff classification of a flanged ball bearing from Korea.
The tariff classification of Tapered Roller Bearings, Single Row Ball Bearings, and Double Row Ball Bearings.
The tariff classification of angular contact ball bearings of unspecified origin
The tariff classification of an angular contact ball bearing from the United Kingdom
The tariff classification of a split-ring angular contact ball bearing from Germany
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →