N022484 N0 Ruling Active

The tariff classification of a housed bearing for a disc harrow from China

Issued February 26, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8483.20.8040

Headings: 8483

Product description

Descriptive literature and technical drawings were submitted. The article in question is described as part number 3009, which you indicate is for use in a disc harrow. The part is comprised of cast iron housing, a radial ball bearing, two washers and a retaining ring. The cast housing is a circumferential body with two round posts extending axially from opposite sides. The bearing is mounted within the cast housing and secured in place by the retaining ring. In your request you suggest that the subject part is provided for as a part of the disc harrow in heading 8432, Harmonized Tariff Schedule of the United States (HTSUS). However,

CBP rationale

The applicable subheading for part number 3090 will be 8483.20.8040, HTSUS, which provides for other housed bearings incorporating ball bearings.

Full text

N022484 February 26, 2008 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8483.20.8040 Mr. Jim Ferguson Ritebearing Company 27949 Diaz Road Temecula, CA 92590 RE: The tariff classification of a housed bearing for a disc harrow from China Dear Mr. Ferguson: In your letter dated January 16, 2008 you requested a tariff classification ruling. Descriptive literature and technical drawings were submitted. The article in question is described as part number 3009, which you indicate is for use in a disc harrow. The part is comprised of cast iron housing, a radial ball bearing, two washers and a retaining ring. The cast housing is a circumferential body with two round posts extending axially from opposite sides. The bearing is mounted within the cast housing and secured in place by the retaining ring. In your request you suggest that the subject part is provided for as a part of the disc harrow in heading 8432, Harmonized Tariff Schedule of the United States (HTSUS). However, based on the information you have made available, we find that part 3009 is a housed bearing. Housed bearings are specifically provided for in heading 8483, HTSUS. The applicable subheading for part number 3090 will be 8483.20.8040, HTSUS, which provides for other housed bearings incorporating ball bearings. The rate of duty will be 4.5 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 Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →