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June 3, 1999

CLA-2-84:RR:NC:1:102 E80452

CATEGORY: CLASSIFICATION

TARIFF NO.: 8483.30.8090

Ms. Amy Register
Toyota Motor Manufacturing North America
25 Atlantic Avenue
Erlanger, Kentucky 41018

RE: The tariff classification of a camshaft bearing cap from Japan.

Dear Ms. Register:

In your letter dated April 14, 1999 you requested a tariff classification ruling on behalf of Toyota Motor Manufacturing North America.

The item in question is identified as a camshaft bearing cap, part number 11151-20010, and is used in an internal combustion engine for a motor vehicle. Descriptive information and a sample were submitted.

The camshaft bearing cap is used to support a camshaft within an internal combustion engine. The cap is made of aluminum and is a semi-circular form designed to mount onto the cylinder head of the engine such that the assembly will form a sliding bearing in which a main camshaft journal will rotate. The bearing cap is an unfinished article when imported in that the actual surfaces of the cap which support the camshaft are not machined to final tolerances until the camshaft is installed in the engine.

After importation the unfinished bearing cap is assembled to the engine’s cylinder head. A boring machine is then used to finish the surfaces of the split bearing formed by the bearing cap and the cylinder head. When the machining operation is completed the bearing cap is removed from the cylinder head to allow the camshaft to be installed. Once the camshaft is installed the bearing cap is re-fitted to the cylinder head to secure the camshaft.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (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.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the HTS.

HTSUS heading 8483 provides for plain shaft bearings. The ENs to heading 8483 explain that plain shaft bearings are articles which form a smooth bearing in which a shaft turns, and that such articles may be in one piece or in several pieces clamped together.

GRI 2(a) extends the scope of the HTS headings to include unfinished parts, provided the unfinished parts have the essential character of the finished parts.

Examination of the submitted sample reveals that the unfinished bearing cap is a net shape blank which closely approximates the outline of the finished article it will form. Although the semi-circular bore may not be to final tolerance and may lack the finished surfaces of a sliding bearing, upon importation all other features of the article are complete and it is readily recognizable as the finished article it will become. Further, the unfinished article has no other practical use other than for completion into the finished bearing cap. We find that the subject bearing cap is an unfinished article which has the essential character of the plain shaft bearings provided for in heading 8483, HTSUS.

The applicable subheading for the camshaft bearing cap will be 8483.30.8090, HTSUS, which provides for plain shaft bearings without housing. 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 CFR 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 212-637-7026.

Sincerely,

Robert B. Swierupski
Director,

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