The tariff classification of radial ball bearingsreconditioned in Malaysia

NY 870809 February 21, 1992 CLA-2-98:S:N:N1:102 870809 CATEGORY: Classification TARIFF NO.: 8482.10.5044; 9802.00.5060 Ms. Beverly L. Greenberg Beiley & Greenberg 7600 Southwest 57th Street, Suite 125 Miami, FL 33143 RE: The tariff classification of radial ball bearings reconditioned in Malaysia Dear Ms. Greenberg: In your letter dated January 22, 1992, on behalf of your client, Precision Bearing Corporation, you requested a tariff classification ruling. The items in question are radial ball bearings which your client purchases in used condition from automobile part "core suppliers" in the United States. These bearings, which are originally produced by any of a number of manufacturers world- wide, are forwarded to a Malaysian refurbisher. In Malaysia the seals are removed, the bearings are demagnetized, washed, surface polished, ultrasonically rinsed, sound tested, graded, greased, and have new seals inserted. The bearings are then exported back to the U.S. for resale. On the basis of the described refurbishing process, the imported ball bearings will be eligible for a partial duty exemption under 9802.00.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles returned to the United States after having been exported to be advanced in value or improved in condition by repair or alteration. The provision allows that only the cost of the refurbishing in Malaysia would be subject to duty. The duty would be assessed at the rate for HTS subheading 8482.10.5044, which covers single row radial ball bearings. The rate of duty will be 11 percent ad valorem. It is the opinion of this office that the instant merchandise would not be subject to anti-dumping (ADA) margins under the current Department of Commerce ADA findings on bearings, as published in the Federal Register on May 15, 1989. While the original bearings may or may not be products of one of the ADA subject countries, the refurbishing costs occur in Malaysia, which is not involved in the order. If you desire a scope determination on the applicability of anti-dumping duty to your product, please write directly to the Office of Compliance, Department of Commerce, Washington, D.C. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport