The tariff classification of a pillow block with bearing from Japan

N024944 April 7, 2008 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8483.20.8040 Ms. Kelly Kane Tigercat Industries Inc. 40 Consolidated Drive P.O. Box 544 Paris, Ontario Canada N3L 3T6 RE: The tariff classification of a pillow block with bearing from Japan Dear Ms. Kane: In your letter dated March 11, 2008 you requested a tariff classification ruling. An illustration was submitted. The item you plan to import is described as a pillow block with ball bearing, part number AA005. The pillow block is an assembly comprising a ball bearing and a bearing housing and is used for mounting bearings in various locations. You suggest the pillow block is correctly classified under subheading 8483.20.4040, Harmonized Tariff Schedule of the United States, which provides for housed bearings, flange units, incorporating ball bearings. However, pillow blocks are more specifically provided for elsewhere in heading 8483, HTSUS. The applicable subheading for the pillow block with ball bearing 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 T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division