Customs duty rates for bearings revised: differential ad valorem and specific duties imposed on bearings and parts. Amendment substitutes a revised tariff Table prescribing differential customs duties on ball and roller bearings and their parts. A default 100% ad valorem applies to bearings not specially listed, with parts of those bearings at 80% ad valorem. Ball bearings up to 60 mm and roller bearings up to 85 mm are carved into bore and weight based bands attracting fixed per bearing duties or combined 105% ad valorem plus specific per bearing charges; residual categories attract specified ad valorem rates. Parts such as inner and outer rings and cups/cones are charged the duty applicable to the bearing of which they are parts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty rates for bearings revised: differential ad valorem and specific duties imposed on bearings and parts.
Amendment substitutes a revised tariff Table prescribing differential customs duties on ball and roller bearings and their parts. A default 100% ad valorem applies to bearings not specially listed, with parts of those bearings at 80% ad valorem. Ball bearings up to 60 mm and roller bearings up to 85 mm are carved into bore and weight based bands attracting fixed per bearing duties or combined 105% ad valorem plus specific per bearing charges; residual categories attract specified ad valorem rates. Parts such as inner and outer rings and cups/cones are charged the duty applicable to the bearing of which they are parts.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.