CLA-2 R:C:M 958014 DWS
District Director
U.S. Customs Service
610 S. Canal Street
Chicago, IL 60607
RE: IA 20/94; Circular Steel Shafts for Linear Bearings;
Principal Use; HQ 952830; Section XVI, Note 2; 8485.90.00
Dear District Director:
This is in response to your memorandum of March 23, 1994 (MAN-1-02-CO: CH CT 309
MAW), relating to a request for internal advice initiated by counsel on behalf of THK America,
Inc., concerning the classification of circular steel shafts under the Harmonized Tariff Schedule of
the United States (HTSUS).
FACTS:
The merchandise consists of circular steel shafts (identified as LM Shaft Type SF). Your
office is of the opinion that they are integral shafts for use with linear motion guides (ball
bearings). Counsel states that the shafts are standard machinery shafts which also have a variety
of non-bearing applications. However, counsel has failed to state the nature of the non-bearing
applications.
ISSUE:
Whether the circular steel shafts are classifiable under subheading 8485.90.00, HTSUS, as
other machinery parts, not included elsewhere in chapter 84, HTSUS, or under subheading
8482.99.05, HTSUS, as parts which are inner or outer races for ball bearings.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance with the General Rules of
Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any
relative section or chapter notes.
The subheadings under consideration are as follows:
8485.90.00: [m]achinery parts, not containing electrical
connectors, insulators, coils, contacts or
other electrical features, and not specified
or included elsewhere in this chapter: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 5.3 percent ad valorem.
8482.99.05: [b]all or roller bearings, and parts thereof:
[p]arts: [o]ther: [i]nner or outer rings or
races: [f]or ball bearings.
The general, column one rate of duty for goods classifiable
under this provision is 10.8 percent ad valorem.
As noted by counsel, the term "principal use" has been defined by the Customs Service to
mean that use which exceeds all others. See HQ 952830, dated February 1, 1993. Counsel
readily admits that the shafts are used as parts of linear bearings. However, in claiming that such
a use is not the product's principal use, counsel has failed to provide any evidence that the shafts'
use as parts of other types of machines exceeds their use as parts of linear bearings. Therefore, it
is our position that the shafts are principally used with linear bearings.
Section XVI, note 2, HTSUS, states that:
[s]ubject to note 1 to this section, note 1 to chapter 84
and to note 1 to chapter 85, parts of machines (not being
parts of the articles of heading 8484, 8544, 8545, 8546 or
8547) are to be classified according to the following
rules:
(a) 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;
(b) Other parts, if suitable for use solely or principally
with a particular kind of machine, or with a number of
machines of the same heading (including a machine of
heading 8479 or 8543) are to be classified with the
machines of that kind. However, parts which are equally
suitable for use principally with the goods of headings
8517 and 8525 to 8528 are to be classified in heading
8517;
(c) All other parts are to be classified in heading 8485 or
8548.
As the shafts are not goods included in any of the headings of chapters 84 or 85, HTSUS,
section XVI, note 2(a), HTSUS, is inapplicable. However, in accordance with section XVI, note
2(b), HTSUS, because the shafts are principally used with the linear bearings of heading 8482,
HTSUS, they are to be classifiable with those bearings. Consequently, the circular steel shafts are
classifiable under subheading 8482.99.05, HTSUS, as parts which are inner or outer races for ball
bearings.
Because the shafts are classifiable under subheading 8482.99.05, classification of the
merchandise under subheading 8485.90.00, HTSUS, is precluded.
HOLDING:
The circular steel shafts are classifiable under subheading 8482.99.05, HTSUS, as parts which
are inner or outer races for ball bearings.
This decision should be mailed by your office to the internal advice requester no later
than 60 days from the date of this letter. On that date, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Ruling Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act, and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division