The tariff classification of a casting of a bearing housing from France

NY J87576 August 13, 2003 CLA-2-84:RR:NC:1:102 J87576 CATEGORY: Classification TARIFF NO.: 8483.83.80 Mr. Timothy J. Ulles Barnes Aerospace 169 Kennedy Road Windsor, CT 06095 RE: The tariff classification of a casting of a bearing housing from France Dear Mr. Ulles: In your letter dated July 8, 2003 you requested a tariff classification ruling on behalf of Barnes Aerospace. The article in question is described as a titanium casting of a bearing housing for use in aircraft engines. Descriptive information and photographs were submitted. Based on the information submitted the subject castings feature uniquely specified near-net-shape dimensions, details and as-cast wall thickness that preclude its use for applications other than as the specific engine part. Although the casting will be subjected to finish machining after importation, you indicate that most of the thin as-cast walls remain as cast on the finished part. In your request you offer heading 8108, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of titanium, and heading 8803, HTSUS, which provides for parts of aircraft as applicable subheadings. However, we find that the subject casting, although unfinished, is more specifically provided for elsewhere in the tariff. Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. HTSUS heading 8483 provides for bearing housings. GRI 2(a) extends the scope of the HTS headings to include unfinished articles, provided the unfinished articles have the essential character of the finished articles. The bearing housing casting is a net shape blank which closely approximates the outline of the finished article it will form. Although the casting may not be to final tolerances and lacks the finished surfaces of the finished bearing housing, upon importation it is readily recognizable as the finished article it will become. Further, based on your submission, the casting has no practical use other than for completion into a finished bearing housing and to form an integral part of an aircraft engine. Accordingly, we find that the subject casting is an unfinished article which has the essential character of a bearing housing and is specifically provided for in heading 8483, HTSUS. We also note that note that the alternative heading you suggest, heading 8803, is within section XVII of the HTSUS. Note 2(e) to section XVII excludes articles of HTSUS heading 8483, provided they constitute integral parts of engines or motors. The applicable subheading for the subject casting will be 8483.30.80, HTSUS, which provides for other bearing housings. The rate of duty will be 4.5 percent ad valorem. 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