CLA-2 CO:R:C:G 087775 CMS
8482.10.50
Mr. W. George Grandison, Esq.
Steptoe & Johnson
1330 Connecticut Ave., N.W.
Washington, D.C. 20036-1795
RE: Load Rollers For Fork Lift Trucks; Wheels; Ball And
Roller Bearings; NY Ruling 842150 (June 19, 1989) Revoked
Dear Mr. Grandison:
Your request on behalf of dated July 17,
1990, for a classification ruling on certain load rollers has
been forwarded by the Regional Commissioner of Customs, New York
to Customs Headquarters for a reply. Our ruling follows.
FACTS:
The merchandise is described by the ruling requestor as load
rollers for fork lift trucks. The articles are welded onto fork
lift masts. The load rollers operate as wheels which turn as
they move along the mast uprights, or as uprights move along the
rollers.
Samples for two types of load rollers were provided. The
first is a load roller with a hub inner unit and a separate,
reinforced outer steel tire. It is approximately 5" in outer
diameter, 2" in inner diameter and 1 1/2" in width. The hub
inner unit consists of inner and outer ring sections between
which polished steel balls are inserted. The steel tire section
is press fitted over the outer ring section and is approximately
1/4" wider than the hub inner unit.
The second sample is a load roller with an integral
reinforced outer steel tire. The roller is approximately 4" in
outer diameter, 1 3/8" in inner diameter and 1" in width. The
roller consists of an inner ring section and an outer ring
section with an integral steel tire. Polished steel balls are
inserted between the inner and outer ring sections. The steel
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tire is case hardened and is approximately 1/4" wider than the
inner and outer ring sections.
The inner ring sections of both rollers are welded onto the
fork lift masts. The steel tires and outer ring sections turn
around the inner sections which are always stationary.
ISSUE:
Is the merchandise classified in Heading 8431 as parts
suitable for use solely or principally with fork lift trucks, or
in Heading 8482 as ball or roller bearings?
LAW AND ANALYSIS:
Heading 8431 in pertinent part describes parts suitable for
use solely or principally with machinery of Heading 8427.
Heading 8427 specifically describes fork-lift trucks and other
works trucks fitted with lifting or handling equipment.
Heading 8482 describes ball or roller bearings and parts
thereof.
Headings 8431 and 8482 are Section XVI headings. Section
XVI Note 2(a) provides that parts which are goods included in any
of the headings of Chapters 84 and 85 (other than headings 8485
and 8548) are in all cases to be classified in their respective
headings. Thus, if the load rollers are bearings included in
Heading 8482, they cannot be classified as parts of fork lifts
in Heading 8431. If the load rollers are not bearings included
in Heading 8482, they would be classified in Heading 8431
pursuant to Section XVI Note 2(b), provided they are suitable for
use solely or principally with the machinery referred to in
Heading 8431.
The load rollers function as wheels which have an outer
section that rotates around a fixed inner section, and a
reinforced tire designed to roll on certain surfaces and
withstand impact.
Wheels or rollers of this type are not described by Heading
8482. The Explanatory Notes to Heading 8482, p. 1325, provide in
part that:
The heading does not cover machinery parts incorporating
ball, roller or needle roller bearings; these are classified
in their own appropriate headings, e.g.:
* * *
(b) Bicycle hubs (heading 87.14).
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The Explanatory Notes to Heading 8714, p. 1438, provide that
bicycle wheels and hubs are classified in Heading 8714 as parts
of bicycles (and thus not as bearings in Heading 8482).
Further, the Explanatory Notes to Heading 8431, p. 1207, provide
in part that the heading covers "rollers...for conveyors".
The Explanatory Notes to Heading 8482, p. 1324, provide in
part that "[n]ormally, bearings consist of two concentric rings
(races) enclosing the balls or rollers, and a cage which keeps
them in place and ensures that their spacing remains constant."
The Notes also provide at p. 1324 that Heading 8482 bearings
"...are generally fitted between the bearing housing and the
shaft or axle...".
These Explanatory Notes provisions are couched in terms of
"[n]ormally" and "generally", which are illustrative, not
restrictive (e.g., slide mechanisms with bearing balls do not
exactly meet this description, but are specifically described by
the Explanatory Notes as ball bearings).
Nevertheless, the load rollers under consideration are not
similar to the Explanatory Note exemplars for ball or roller
bearings, and cannot be described merely as bearings.
In addition to the inner and outer rings, the rollers have a
wider, reinforced steel tire section fitted to or integrally
extending from the outer ring. The steel tire section is not
incidental to the function of the rollers. The tire is the only
surface which contacts the fork lift mast sections which move
along the rollers, or against which the rollers move. Without
the wider, reinforced steel tire, the inner and outer ring
sections could not withstand the impact to which they are
subjected in the application for which they are designed. The
load rollers perform the antifriction and support functions of
complete wheels and similar rollers, not the functions of mere
bearings.
The load rollers under consideration are not goods included
in Heading 8482. The load rollers are suitable for use
principally with fork lift trucks. They are classified pursuant
to Section XVI Note 2(b), as parts of fork lift trucks, in
8431.20.00, HTSUSA.
NY Ruling 841216 (June 8, 1989) correctly held that fork
lift load rollers were classified in 8431.20.00, HTSUSA.
Conversely, NY Ruling 842150 (June 19, 1989) incorrectly held
that fork lift load rollers described as mast guide rollers were
classified as radial ball bearings in 8482.10.50, HTSUSA.
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EFFECT ON OTHER RULINGS:
NY Ruling 842150 (June 19, 1989) is revoked pursuant to
Customs Regulation 177.9(d), 19 C.F.R. 177.9(d).
HOLDING:
The load rollers are classified as parts suitable for use
solely or principally with the machinery of heading 8527,
particularly fork lift trucks, in 8431.20.00, HTSUSA.
NY Ruling 842150 is revoked pursuant to Customs Regulation
177.9(d), 19 C.F.R. 177.9(d).
Sincerely,
John Durant, Director
Commercial Rulings Division