The tariff classification of clutch release bearings from Japan

NY L83910 April 20, 2005 CLA-2-84:RR:NC:1:102 L83910 CATEGORY: Classification TARIFF NO.: 8482.10.5008 Mr. John Mills FedEx Trade Networks Transport and Brokerage, Inc. 850 S.W. 7th Street (Suite 100) Renton, WA 98055 RE: The tariff classification of clutch release bearings from Japan Dear Mr. Mills: In your letter dated March 18, 2005 you requested a tariff classification ruling on behalf of your client Isuzu Commercial Trucks of America. The articles in question are described as clutch release bearings and identified as part numbers 9-00095-040-1, 8-94101-243-0, 8-94109-658-0 and 8-94389-416-0. The release bearings transfer thrust within a clutch during gear changes. Samples were submitted. Based on examination of the samples all the subject bearings appear to be ball bearings without housings that are designed to transfer axial loads within a clutch. In your request you aver that the classification of the subject bearings fall under heading 8708, Harmonized Tariff Schedule of the United States (HTSUS). However, ball bearings without housings are provided for in HTSUS heading 8482 and excluded from HTSUS heading 8708 by relative section notes. The applicable subheading for the clutch release bearings, part numbers 9-00095-040-1, 8-94101-243-0, 8-94109-658-0 and 8-94389-416-0 will be 8482.10.5008, which provides for thrust ball bearings. The rate of duty will be 9 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