Analysis
Heading 8482 of the Harmonized Tariff Schedule covers ball or roller bearings, and parts thereof. It divides into 8 six-digit subheadings and 14 eight-digit tariff lines, with 56 ten-digit statistical suffixes below them.
The spread of 7.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 9.9%, applies to 8482.99.05 (inner or outer rings or races: for ball bearings) and 8482.99.35 (parts of ball bearings (including parts of ball…).
None of its 14 lines is duty-free at the general rate. Rates run from 2.4% to 9.9% with a median of 5.8%, so the line you choose sets the duty.
Its median rate of 5.8% sits at the 98th percentile of the headings in chapter 84.
The largest subheadings are 8482.99 (other, 6 lines), 8482.10 (ball bearings, 2 lines), 8482.20 (unnamed, 1 line) and 8482.30 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Ball and Roller Bearing Manufacturing (332991). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8482.10.10 | Ball bearings with integral shafts | 2.4% |
| 8482.10.50 | Ball bearings: other | 9% |
| 8482.20.00 | Tapered roller bearings, including cone and tapered roller assemblies | 5.8% |
| 8482.30.00 | Spherical roller bearings | 5.8% |
| 8482.40.00 | Needle roller bearings, including cage and needle roller assemblies | 5.8% |
| 8482.50.00 | Ball or roller bearings, and parts thereof: other cylindrical roller bearings, including cage and roller assemblies | 5.8% |
| 8482.80.00 | Ball or roller bearings, and parts thereof: other, including combined ball/roller bearings | 5.8% |
| 8482.91.00 | Balls, needles and rollers | 4.4% |
| 8482.99.05 | Inner or outer rings or races: for ball bearings | 9.9% |
| 8482.99.15 | For tapered roller bearings | 5.8% |
| 8482.99.25 | Inner or outer rings or races: other | 5.8% |
| 8482.99.35 | Parts of ball bearings (including parts of ball bearings with integral shafts) | 9.9% |
| 8482.99.45 | Parts of tapered roller bearings | 5.8% |
| 8482.99.65 | Other: other | 5.8% |