The tariff classification of a flanged ball bearing from China

N048617 January 26, 2009 CLA-2-84:OT:RR:E:NC:1:102 CATEGORY: Classification TARIFF NO.: 8482.10.5044 Ms. Jackie J. Schmidt Greenheck Fan Corporation 400 Ross Ave. Schofield, WI 54476 RE: The tariff classification of a flanged ball bearing from China Dear Ms. Schmidt: In your letter dated January 8, 2009 you requested a tariff classification ruling. Descriptive literature and a technical drawing were submitted. The item in question is described as a flanged stamp bearing. You state that this ball bearing is used in air controlling damper units to assist in the opening and closing operations of the damper’s blade assemblies. The bearing allows the jack shaft to pass through the bearing and to rotate in a clockwise or counter clockwise direction which in turn closes or opens the damper assembly. You indicate that the bearing is comprised of a stamped steel retaining cup which forms the outer “housing” and flange of the bearing, an outer race or steel ring that houses one row of steel balls and an inner race that contains a ball groove around its exterior to allow for the ball rotation. The balls are sealed in the housing by a stamped steel washer. The “housing,” not including its flange, is approximately 28.58 mm in outside diameter. It is our position that for tariff purposes a bearing housing consists of a frame or block designed to house an otherwise complete bearing. Because the "housing" in this case is actually the outer race for and completes the flange bearing it does not house the bearing. The applicable subheading for the flanged bearing will be 8482.10.5044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for radial ball bearings, single row, having an outside diameter of 9 mm and over but not over 30 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