The tariff classification of clutch release bearings from Germany

N198080 January 13, 2012 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8482.10.5008; 8708.93.7500 Mr. Robert Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of clutch release bearings from Germany Dear Mr. Resetar: In your letter dated December 14, 2011 you requested a tariff classification ruling. Descriptive literature, illustrations and representative samples were included with your submission. The samples will be returned to you as requested. The items under consideration are clutch release bearings, part numbers 99611608004 and 95011608008. The bearings are described as single row, axial ball bearings for use in an automobile clutch assembly. Part number 99611608004 has an outside diameter of 63 mm and a race constructed of stamped stainless steel. Part number 95011608008 has an outside diameter of 73 mm and a race constructed of machined stainless steel. You state that these bearings are critical to the operation of an automotive clutch. When the clutch pedal is depressed, the bearing moves toward the flywheel through the force of the clutch release lever which pushes in the pressure plates release fingers. This action moves the pressure plate away from the clutch disc which interrupts the engine flow and allows the gear to be shifted. You suggest classification of the clutch release bearing, part number 99611608004, under subheading 8482.10.5004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for unground bearings as other ball bearings. While not all clutch release bearings are outside the scope of heading 8482, HTSUS, we find that this particular release bearing is housed and falls within heading 8483, HTSUS. However, since the bearing is not an integral part of an engine or motor and is “solely or principally” used with motor vehicles of chapter 87, it falls to be classified in heading 8708, HTSUS. The other release bearing is not housed and falls within heading 8482, HTSUS. The applicable subheading for the housed clutch release bearing, part number 99611608004, will be 8708.93.7500, HTSUS, which provides for “Parts … of … motor vehicles …: Other parts: Clutches and parts thereof: For other vehicles: Other.” The rate of duty will be 2.5%. The applicable subheading for the clutch release bearing, part number 95011608008, will be 8482.10.5008, HTSUS, which provides for thrust ball bearings. 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, Thomas J. Russo Director National Commodity Specialist Division