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NY M84091




June 29, 2006

CLA-2-84:RR:NC:1:102 M84091

CATEGORY: CLASSIFICATION

TARIFF NO.: 8483.20.8080, 8482.20.0040

Mr. Martin J. Sveum
FedEx Trade Networks
Transport & Brokerage
#8 14th Street
P.O. Box 1738
Blaine, WA 98231-1738

RE: The tariff classification of a hub assembly and a wheel bearing repair kits from Canada

Dear Mr. Sveum:

In your letter dated June 1, 2006 you requested a tariff classification ruling and country of origin determination on behalf of your client Schulte Industries.

The articles in question are described as a hub assembly repair kit, part number 206-009, and a wheel bearing repair kit, part number 207-055. Descriptive literature and samples were submitted.

Examination of the submitted samples reveals that the hub assembly repair kit is a complete wheel hub assembly incorporating two tapered roller bearings. The cups, or outer races for the tapered roller bearings are fitted into the wheel hub. Other components include a seal, a dust cap and a cotter pin. The bearings originate from Japan. The seal originates from Taiwan. The wheel hub, dust cap and cotter pin are of Canadian origin. The wheel hub is assembled in Canada.

The wheel bearing repair kit consists of two tapered roller bearings, with cups having an outside diameter under 102 millimeters, a dust cap, seal and cotter pin. The bearings originate from Japan. The seal originates from Taiwan. The dust cap and cotter pin originate from Canada. The components are put up in sets in Canada.

The applicable subheading for the hub assembly will be 8483.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other housed bearings, incorporating roller bearings. The general rate of duty will be 4.5 percent ad valorem.

The applicable subheading for the bearing repair kit will be 8482.20.0040, HTSUS, which provides for other tapered roller bearings; cup and cone assemblies entered as a set, with cups having an outside diameter not exceeding 102 millimeters. The general rate of duty will be 5.8 percent ad valorem.

You also inquire as to the country of origin for the wheel hub assembly and bearing repair kit. Applying the NAFTA rules of origin, the country of origin of the wheel hub assembly is the country of origin of the single material that imparts the essential character to the good. Because the tapered roller bearings are the single material that imparts the essential character to the wheel hub, the country of origin of the hub assembly is Japan.

The origin of the bearing repair kit is the country of origin of all materials that merit equal consideration for determining the essential character of the set. The only materials within the set that merit consideration are the tapered roller bearings. Accordingly, the country of origin of the bearing repair kit is Japan.

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 T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,

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