CLA-2 CO:R:C:M 951198 AJS
Mr. D.L. Crowe
Import Supervisor
Geo. S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, WA 98104
RE: Multi-Rubber Bearing; Subheading 8482.80.00; Subheading
4016.99.50; ENs 84.82; H. Conf. Rep. No. 576; GRI 2(b); GRI 3(a);
GRI 3(b); GRI 3(b), ENs (VIII); GRI 3(c).
Dear Mr. Crowe:
This is in reply to your letters of May 29, 1991 and January
22, 1992, requesting the tariff classification for Multi-Rubber
Bearings (MRBs) under the Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
MRBs are seismic isolating rubber and steel bearings which
are installed in buildings to protect their structure, contents
and precision equipment from potential destruction by
earthquakes. They protect buildings by lowering the earthquake
vibrations to a safer level, permitting the structure to move
perpendicular to its base and lowering G-force acceleration.
They consist of alternative laminations of bonded rubber and
steel plates. Top and bottom steel flanges attach the MRBs to
the foundation and structure which they support.
ISSUE:
Whether the MRBs are properly classifiable within subheading
8482.80.00, HTSUS, which provides for "other" ball
or roller bearings; or classifiable within subheading
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7308.90.90, HTSUS, which provides for "plates, rods, angles,
shapes, sections, tubes and the like, prepared for use in
structures, of iron or steel . . . [o]ther"; or classifiable
within subheading 4016.99.50, HTSUS, which provides for "other"
articles of vulcanized rubber.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is governed by
the General Rules of Interpretation (GRIs). GRI 1 states in part
that "for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes . . . and according to the following provisions
. . ."
Heading 8482, HTSUS, provides for ball or roller bearings.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) state that these types of bearings are
used in place of smooth metal bearings and enable friction to be
considerably reduced. ENs 84.82, p. 1324 (1992). The MRBs do
not satisfy this description. They are not used in place of
metal bearings nor do they reduce friction. Instead, MRBs are
used to protect buildings from earthquakes by lowering vibrations
and G-force acceleration, and permitting buildings to move
perpendicular to their base. In addition, the ENs state that
bearings consist of two concentric rings enclosing balls or
rollers and a cage which keeps them in place. ENs 84.82. The
MRBs also do not satisfy this description. They consist of
rubber and steel plates, not of balls or rollers. While the ENs
are not dispositive, they provide a commentary on the scope of
each heading and offer guidance for interpretation of the HTSUS.
H. Conf. Rep. No. 576, 100th Cong., 2d Sess, p. 549, reprinted in
1988 U.S. CODE CONG. & ADMIN. NEWS p. 1582. Accordingly, we
consider the above ENs instructive for determining that the MRBs
do not satisfy the terms of heading 8482, HTSUS.
Heading 7308, HTSUS, provides for plates, rods, angles,
shapes, sections, tubes and the like, prepared for use in
structures, of iron or steel. The MRBs consist of steel plates
and flanges which satisfy this description. However, the MRBs
also consist of rubber plates which do not satisfy this
description. Accordingly, the MRBs do not satisfy the terms of
heading 7308, HTSUS.
Heading 4016, HTSUS, provides for articles of vulcanized
rubber other than hard rubber. The MRBs consist of rubber plates
of natural and synthetic rubber which satisfy this
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description. However, they also consist of steel components
which do not satisfy this description. Accordingly, the MRBs
also do not satisfy the terms of heading 4016, HTSUS.
GRI 2(b), which is one of the "following provisions"
mentioned in GRI 1, states that any reference to goods of a given
material or substance shall be taken to include a reference to
goods consisting wholly or partly of such material or substance.
The MRBs satisfy this description. They are a good consisting
partly of rubber and partly of steel. GRI 2(b) further states
that the classification of goods consisting of more than one
material or substance shall be according to the principles of GRI
3.
GRI 3(a) states that a heading which provides the most
specific description of an article shall be preferred to headings
providing a more general description. However, when two or more
headings each refer to part only of the material or substance
contained in a composite good, those headings are to be regarded
as equally specific in relation to that good. This rule applies
to the MRBs. Heading 7308 refers to the steel component of the
MRBs, and heading 4016 refers to the rubber component of the
MRBs. Accordingly, these headings are equally specific in
relation to the MRBs.
GRI 3(b) states that composite goods which cannot be
classified by reference to GRI 3(a), shall be classified as if
they consisted of the material or component which gives them
their essential character. Essential character may be determined
by the nature of the material or component, its bulk, quantity,
weight or value, or by the role of a constituent material in
relation to the use of the goods. GRI 3(b), ENs (VIII). The
steel components comprise 90 percent of the weight of the MRBs.
The steel plates function to support the rubber plates and
prevent them from bulging to the outside when the MRBs are
vertically compressed. The flanges act as a base for the MRBs,
and a means for attachment to the structure. The rubber
comprises 65 percent of the value of the MRBs. It acts to absorb
the shock of an earthquake and allow the structure to vibrate.
Based on these factors, we conclude that neither the steel nor
rubber components impart the essential character to the MRBs.
GRI 3(c) requires that when goods cannot be classified by
reference to GRI 3(b), they are to be classified under the
heading which occurs last in numerical order among those which
equally merit consideration. The heading which occurs last is
heading 7308, HTSUS, and thus subheading 7308.90.90, HTSUS, which
provides for "other" steel plates and the like prepared for use
in structures, will apply.
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HOLDING:
The MRBs are classifiable within subheading 7308.90.90,
HTSUS, which provides for "other" steel plates and the like
prepared for use in structures, currently dutiable at the General
Column 1 rate of 5.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division