R04124 R0 Ruling Active

The tariff classification of a cylindrical roller bearing from Great Britain

Issued June 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8482.50.0000

Headings: 8482

Product description

The article in question is described as a cylindrical roller bearing, part number FB222017, used in a gas turbine engine. Based on the descriptive information and technical drawings you have provided, the bearing is comprised of cylindrical rollers, a double-lipped outer race and a broached cage. The rollers, which measure 11 millimeters in width by 11 millimeters in length, are held in place by the double-lipped outer race and cage. You indicate that the bearing does not have an inner race because it is designed to use the outer surface of the shaft that it will support in lieu of an inner race. The issue raised is whether or not the bearing, lacking an inner race, can be classified as a complete bearing. Cylindrical roller bearings without an inner race, similar in design to the subject bearing, are commonly known in the trade as shell type roller bearings and are used as in a wide range of mechanical applications. Provided that a bearing is fully functional without an inner race, as is the case here, we find no reason to preclude its classification as a complete bearing. In New York ruling 861287 a bearing insert, without any races, consisting simply of a plastic cage, or retainer, fitted with several needle rollers, was found to be classified as a complete needle roller bearing in heading 8482, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for the subject bearing will be 8482.50.0000, HTSUS, which provides for other cylindrical roller bearings.

Full text

NY R04124 June 27, 2006 CLA-2-84:RR:NC:1:102 R04124 CATEGORY: Classification TARIFF NO.: 8482.50.0000 Mr. Dennis Forhart PricewaterhouseCoopers 1420 5th Avenue (Suite 1900) Seattle, WA 98101 RE: The tariff classification of a cylindrical roller bearing from Great Britain Dear Mr. Forhart: In your letter dated June 5, 2006 you requested a tariff classification ruling on behalf of your client Rolls-Royce North America. The article in question is described as a cylindrical roller bearing, part number FB222017, used in a gas turbine engine. Based on the descriptive information and technical drawings you have provided, the bearing is comprised of cylindrical rollers, a double-lipped outer race and a broached cage. The rollers, which measure 11 millimeters in width by 11 millimeters in length, are held in place by the double-lipped outer race and cage. You indicate that the bearing does not have an inner race because it is designed to use the outer surface of the shaft that it will support in lieu of an inner race. The issue raised is whether or not the bearing, lacking an inner race, can be classified as a complete bearing. Cylindrical roller bearings without an inner race, similar in design to the subject bearing, are commonly known in the trade as shell type roller bearings and are used as in a wide range of mechanical applications. Provided that a bearing is fully functional without an inner race, as is the case here, we find no reason to preclude its classification as a complete bearing. In New York ruling 861287 a bearing insert, without any races, consisting simply of a plastic cage, or retainer, fitted with several needle rollers, was found to be classified as a complete needle roller bearing in heading 8482, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the subject bearing will be 8482.50.0000, HTSUS, which provides for other cylindrical roller bearings. The rate of duty will be 5.8 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

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