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NY N004205

January 5, 2007



TARIFF NO.: 8483.30.8065, 9802.00.8068

Mr. Jason Combs
C. J. International, Inc.
7720 Bluffton Road (Suite A)
Fort Wayne, IN 46809

RE: The tariff classification of resilient ring for an electric motor from China

Dear Mr. Combs:

In your letter dated December 19, 2006 you requested a tariff classification ruling on behalf of your client the Connor Corporation.

The article in question is described as a “resilient ring” for an electric motor. Based on our examination of the sample you submitted, the resilient ring is comprised of a plain shaft bearing mounted within a housing using rubber and adhesive. The assembled ring is then used as an end cap for the motor and serves as a housed plain shaft bearing in which the motor shaft turns.

The applicable subheading for the resilient ring will be 8483.30.8065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plain shaft bearings with housing. The rate of duty will be 4.5 percent ad valorem.

You indicate in your request that the plain shaft bearing is manufactured in the United States and exported to China where it is assembled with a foreign housing. You inquire as to the applicability of subheading 9802.00, HTSUS, to the imported resilient ring.

Subheading 9802.00.80, HTSUS, provides a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which were exported in condition ready for assembly without further fabrication, have not lost their physical identity in such articles by change in form, shape or otherwise, and have not been advanced in value or improved in condition abroad, except by being assembled and except by operations incidental to the assembly process, such as cleaning, lubrication, and painting.

All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before an article may receive a duty allowance. An article entered under this tariff provision is subject to duty upon the full value of the imported assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of Section 10.24, Customs Regulations (19 C.F.R. 10.24).

Section 10.14(a), Customs Regulations (19 C.F.R. 10.14(a)), states that the U.S. components must be in a condition ready for assembly without further fabrication at the time of their exportation from the United States to qualify for the exemption. Components will not lose their entitlement to the exemption by being subjected to operations incidental to the assembly, either before, during, or after their assembly with other components. Section 10.16(a) Customs Regulations (19 C.F.R. 10.16(a)) provides that the assembly operation performed abroad may consist of any method used to join or fit together solid components, such as welding, soldering, riveting, force fitting, gluing, laminating, sewing, or the use of fastener.

  Based on the information you have provided, the assembly in China of the U.S. made plain shaft bearing with the foreign housing meets the standard for reduced duty treatment in HTSUS heading 9802. Therefore, the resilient ring may enter under subheading 9802.00.8068, HTSUS, with allowances in duty for the cost or value of the U.S. component, upon compliance with the documentary requirements of 19 C.F.R. 10.24.

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 Brock at 646-733-3009.


Robert B. Swierupski

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