NY 873556
MAY 8, 1992


CLA-2-84:S:N:N1:102 873556

CATEGORY: Classification

TARIFF NO.: 8483.30.8090

Mr. James Allendi
A.J. Arango, Inc.
501 East Jackson Street
Tampa, Fl 33602

RE: The tariff classification of a water lubricated plain shaft
bearing from England

Dear Mr. Allendi:

In your letter dated April 15, 1992, on behalf of your
client, Countrose USA, you requested a tariff classification
ruling.

The item at hand is known as a water lubricated bearing. It
is composed of an outer shell, which can be made of either
bronze, brass, steel, laminated phenolics, or a number of other
specialized components, and a polyurethane rubber bearing
surface. This device is used primarily as a shaft support
bearing on boats and utilizes a constant flow of water as a
lubricating medium. The polyurethane rubber lining can be formed
into either a straight fluted or helical pattern.

The applicable subheading for the water lubricated bearing
will be 8483.30.8090, Harmonized Tariff Schedule of the United
States (HTS), which provides for plain shaft bearings, other than
spherical. The rate of duty will be 5.7 percent ad valorem.

This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


Sincerely,



Jean F. Maguire
Area Director
New York Seaport