CLA-2-84:S:N:N1:102 867991
Mr. Robert S. Smith
McGuire, Woods, Battle & Boothe
The Army and Navy Club Building
1627 Eye Street N.W.
Washington, D.C. 20006
RE: The tariff classification of assorted plastic components
from England
Dear Mr. Smith:
In your letter dated October 2, 1991, on behalf of your U.S.
client, IABC, you requested a tariff classification ruling.
In your original inquiry you stated that the sampled parts
submitted were all for use in specific applications, such as
parts of printers, medical laboratory equipment, and roof
turbines. As such you contend that they should take the tariff
classification for parts of such equipment. The items involved
are as follows:
1) part number CM8HSGWTN/2N/D (sample # 15), a plastic,
single row radial ball bearing with a flange shaped outer
ring that contains two mounting holes. The part is used to
support a roller, which in turn supports bottles used to
grow laboratory cultures.
2) part number AC 85 M 254 TLCU (sample # 16), a plastic,
single row radial ball bearing with an outer ring
incorporating molded-in mounting clips (integral fixing
lugs). The part is used to support a wind driven turbine in
a house ventilation system.
3) part number AC82SP321DR (sample # 17), a plastic drive
gear with splined inner core, containing two support ball
bearings mounted on either side of the main gear shaft.
This part is designed for use in paper handling systems
(tractor) on impact printers.
4) part number AC82SP472TP (sample # 18), a plastic drive
gear with splined inner core and single support bearing
pressed onto one side of the gear shaft. As in the case of
sample #16, the outer ring of the bearing has integral
fixing lugs into order to facilitate the assembly of this
component into the paper handling (tractor) system of an
impact printer.
5) part number AC825SP472FL (sample # 19), a plastic, single
row radial ball bearing with an outer ring incorporating
molded-in mounting clips (integral fixing lugs) and a
splined inner ring. The part is designed to support a drive
shaft in a paper handling system (tractor) on an impact
printer.
While it may be that the above parts are specifically
designed for use only as components of a larger system, that fact
does not override the directives in the General Rules of
Interpretation (GRI's) to the Harmonized Tariff Schedules (HTS)
of the United States. The GRI's stipulate that a "part" of an
article, which itself is specifically provided for in one of the
subheadings of the HTS, must be classified within that "eo
nomine" provision before being considered a "part" of the overall
device. Items 1, 2 and 5 above are clearly ball bearings and are
to be classified accordingly. Items 3 and 4 are gears and
classifiable as such.
The applicable subheading for part #CM8HSGWTN/2N/D will be
8482.10.5048, Harmonized Tariff Schedule of the United States
(HTS), which provides for single row radial ball bearings, having
an outside diameter of over 30 mm but not over 52 mm. The rate
of duty will be 11 percent ad valorem. Parts number AC85M254TLCU
and AC82SP472TP will be classifiable under 8482.10.5044, HTS,
which provides for single row radial ball bearings, having an
outside diameter of 9 mm and over but not over 30 mm. The duty
rate will be 11 percent ad valorem.
The tariff classification of the plastic gears, part numbers
AC82SP321DR and AC82SP472TP, will be 8483.40.9000, HTS, which
provides for gears and gearing, other than toothed wheels, chain
sprockets and other transmission elements entered separately.
The duty rate will be 2.5 percent ad valorem.
It is the opinion of this office that parts #
CM8HSGWTN/2N/D, AC85M254TLCU and AC82SP472TP would not be subject
to antidumping duties under the current Department of Commerce
antifriction bearing dumping investigation, as published in the
Federal Register on May 15, 1989. Thermoplastic bearings were
specifically excluded from the scope of this investigation.
Should you desire a scope determination on the applicability of
this ADA case to your merchandise, please write directly to the
Department of Commerce, Office of Compliance, Washington, D.C.
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