HQ 953525
JUNE 30 1993
CLA-2:CO:R:C:M 953525 JAS
District Director of Customs
209 Federal Bldg.
Duluth, MN 55802
RE: PRD 3604-92-100003; Metering Press Imported in Multiple
Shipments; Condition as Imported; Steel Walkways, Ladders,
Structurals, Heading 7308; Worm Gear Jack Assembly, Heading
8425: Parts of Machinery for Making Paper, Heading 8439;
Bearing Press Roll, Heading 8483; Section XVI, Note 2(a)
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 3604-92-100003. It was filed against your action in
separately classifying and assessing duty on components for a
blade metering size press that were imported in separate
shipments. The entries were liquidated on June 19, 1992, and
this protest timely filed on August 3, 1992.
FACTS:
A blade metering size press is an on-line coating machine
that applies starch during the paper making process. In a
memorandum, dated February 16, 1993 (PRO-2-GL:AAD:CO BL), the
concerned import specialist indicates that after consultation
with the protestant, agreement was reached that among all the
components that were imported, only the classification of the
worm gear jack and the bearing press roll are in issue. The
memorandum contains a narrative description of these articles,
but no literature or other descriptive materials are contained in
this protest file.
The worm gear jack is described as a motor-driven assembly
consisting of two (2) twenty ton worm gear jacks connected by a
cross shaft. The assembly is mounted to the size press support
frames and is used to lift the paper rolls to allow for removal
of the size press rolls for reconditioning. - 2 -
The bearing press roll is described as an assembly
consisting of spherical roller bearings, bearing support housings
and protective end covers. This assembly is mounted on the ends
of the size press rolls and holds the rolls in position on the
main support frames of the size press.
All of the components for the blade metering size press were
entered under the duty-free provision for other parts of
machinery for making paper or paperboard. You liquidated each of
the entries under an appropriate provision for structures and
parts of structures, of iron or steel. Subsequently, you have
determined that the worm gear jack assembly is classifiable eo
nomine as a jack and that the bearing press roll as a housed
bearing. You remain of the opinion that the steel walkways,
ladders and other so-called steel "structurals", imported
separately, are classifiable as liquidated, and that the
remaining components are classifiable as entered.
The provisions under consideration are as follows:
7308.90.90 Structures and parts of structures, of iron
or steel: Other.................5.7 percent
* * * * *
8425.49.00 Jacks: Other....................2 percent
* * * * *
8439.99.10 Parts of machinery for making paper or
paperboard: Other...............Free
* * * * *
8483.20.80 Housed bearings, incorporating ball or
roller bearings: Other..........5.7 percent
ISSUE:
Whether the worm gear jack assembly and the bearing press
roll, each imported separately, are classified specifically, or
as parts.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with 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 provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. - 3 -
Section XVI, Note 2(a), HTSUS, states in relevant part 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; Note 2(b) states in
relevant part that 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 are to be classified with the
machines of that kind.
Jacks of heading 8425 are designed to raise heavy loads
through short distances. The heading includes rack and pawl
jacks, screw jacks in which the screw is raised by rotation or by
rotating a nut fixed in the jack base, and telescopic screw jacks
operated by the action of two or more concentric screws, the
outer screw turning in the nut in the jack base. Based on the
limited description available to us, we conclude that the worm
gear jack assembly qualifies as a jack of heading 8425.
As described, the bearing press roll is a housed bearing
assembly containing a spherical roller bearing. Bearing housings
incorporating ball, roller or needle roller bearings are provided
for in heading 8483.
HOLDING:
Under the authority of GRI 1, the worm gear jack assembly is
provided for in heading 8425 and should be reclassified in
subheading 8425.49.00, HTSUS. The protest should be denied
except to the extent that this reclassification results in a
partial allowance. The protest is also allowed as to the
components not in contention here, that you agree are
classifiable as entered.
Under the authority of GRI 1, the bearing press roll is
provided for in heading 8483 and should be reclassified in
subheading 8483.20.80, HTSUS. Because the rate under this
provision is the same as the liquidated rate, the protest is
denied as to this merchandise. The protest is also denied as to
the walkways, ladders and other steel "structurals" liquidated
under subheading 7308.90.90, HTSUS.
A copy of this decision should be attached to the Customs
Form 19 and forwarded to the protestant, through his
representative, as part of the notice of action on the protest.
Sincerely,
John Durant, Director