The tariff classification of bearing steel balls from Japan

N357749
August 4, 2026
CLA-2-84:OT:RR:NC:N1:102
CATEGORY: Classification
TARIFF NO.: 8482.91.0010
Ressie Thompson Marubeni America Corporation 90 Park Avenue, 6th Floor New York City, NY 10016 RE: The tariff classification of bearing steel balls from Japan Dear Ms. Thompson: In your letter dated December 12, 2025, you requested a tariff classification ruling. The products under consideration are bearing steel balls. Each ball is polished, weighs 10.02 grams and is constructed of SUJ2 graded steel. The balls are designed to be used in bearings that minimize friction in steering columns, wheel hub units and pumps. In your letter, you suggest classifying the balls under subheading 8482.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ball or roller bearings, and parts thereof: Parts: Balls, needles and rollers: Balls: Other. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined in accordance with the terms of the headings and any relative section and chapter notes. Note 7 to Chapter 84 provides that Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 percent or by more than 0.05 mm, whichever is less. Other steel balls are to be classified under heading 7326. Based on the documentation provided, the maximum and minimum diameters of the balls do not deviate by more than 0.00008 millimeters, which is significantly less than the 0.05 mm threshold. Consequently, the balls meet the requirements of Note 7 to Chapter 84 and are properly classified under Heading 8482. Accordingly, the applicable subheading for the bearing steel balls will be 8482.91.0010, HTSUS, which provides for Ball or roller bearings, and parts thereof: Parts: Balls, needles and rollers: Balls: Of alloy steel. The general rate of duty will be 4.4 percent ad valorem.

The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division