CLA-2 CO:R:C:G 088457 CMS
8482.10.50
Mr. Michael V. Chaney
A.W. Fenton Company, Inc.
1452 Donaldson Road
Erlanger, Kentucky 41018-1025
RE: Load Rollers For Fork Lift Trucks; Wheels; Ball And
Roller Bearings; Mast Guide Roller; NY Ruling 842150
(June 19, 1989) Revoked
Dear Mr. Chaney:
NY Ruling 842150 (June 19, 1989), was issued in response to
your request dated June 5, 1989, on behalf of Scott Bearings,
Inc., for a classification ruling on certain fork lift mast guide
rollers. For the following reasons, NY Ruling 842150 was revoked
by HQ Ruling 087775 (January 17, 1991).
FACTS:
The merchandise consists of certain fork lift load rollers
described as mast guide rollers. The rollers are used as tires
on which fork lift masts roll. The rollers are specially curved
to match each type and design of fork lift mast.
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).
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.
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.
This office recognizes that pending transactions may be
adversely affected by the revocation of NY Ruling 842150 (June
19, 1989). Should this situation arise, you may notify this
office and apply for temporary relief from the binding effects of
this ruling pursuant to Customs Regulation 177.9(d)(3), 19 C.F.R.
177.9(d)(3).
Sincerely,
John Durant, Director
Commercial Rulings Division