CLA-2 RR:TC:MM 960291 JAS
Port Director of Customs
1801-K Cross Beam Drive
Charlotte, NC 28217
RE: PRD 1512-96-100158; Thrust Rollers, Roller Assemblies, Parts
of Fork Lift Trucks, Machine Elements Incorporating Ball or Roller Elements, Load Rollers, Heading 8431; Section XVI, Note 2; HQ 088888, T.D. 94-22, Mast Guide Rollers; Detrimental Reliance, Section 177.9(e)(2)
Dear Port Director:
This is our decision on Protest 1512-96-100158, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of roller assemblies and thrust
rollers, products of Taiwan. The entry under protest was
liquidated on June 21, 1996, and this protest timely filed on
July 20, 1996.
FACTS:
The merchandise under protest is described on the Customs
Form 6445 as #662145 roller assembly, #683819 thrust roller,
#660051 sheave, and #661550 sheave. As the sheaves have been
classified in the same provision advocated by the protestant, we
presume these articles are not in issue.
The rollers are mounted on the fork carriage of a fork lift
truck mast, a mechanism which raises and lowers the forks.
Protestant also refers to the merchandise as carriage tightening
cams and states they are mounted and tightened against the mast
uprights by rotating the rollers about the eccentric bolt hole in
their center.
- 2 -
The provisions under consideration are as follows:
8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:
8431.20.00 Of machinery of heading 8427
* * * **
8482 Ball or roller bearings,...:
8482.10 Ball bearings:
8482.10.50 Other
ISSUE:
Whether the roller assemblies and/or thrust rollers are
goods of heading 8482; whether protestant can assert a claim for
detrimental reliance based on a ruling that was revoked prior to
commencement of the transactions under consideration.
LAW AND ANALYSIS:
CLASSIFICATION
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.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
- 3 -
Relevant ENs at p.1433 state that heading 84.82 covers all
ball, roller or needle roller type bearings. We note the
merchandise under protest is described as roller assemblies and
thrust rollers, yet they were classified in liquidation as ball
bearings. The ENs state the function of bearings of heading
84.82 is to reduce friction. They are generally fitted between
the bearing housing and a shaft or axle and are designed to give
radial support, thrust support, or both. Ball bearings include
those with a steel outer ring locked with a brass inner ring in
which are enclosed balls in single or double rows; restricted
travel type, of steel, comprising a grooved cylinder, a ball
cage, and housing; and, the free-traveling type, of steel,
comprising a segment, a casing enclosing the bearing balls, and a
guide rail with a groove of triangular section. We note that for
bearings to perform their function of reducing friction, they
must have flanges or other design features that permit them to
attach to the machine with which they will be used.
Ball or roller bearings meeting this EN description which
are identifiable parts of machines or other apparatus of Chapters
84 or 85 are provided for in heading 8482, under the authority of
Section XVI, Note 2(a), HTSUS. Other parts suitable for use
solely or principally with a machine or apparatus of those
chapters are classifiable with that machine or apparatus, under
the authority of Section XVI, Note 2(b), HTSUS. It is apparent
from the Customs Form 6445 that local Customs officials
determined that the roller assemblies and thrust rollers under
protest conform to the description in the ENs and are goods of
heading 8482.
DETRIMENTAL RELIANCE
Under section 177.9(e)(2), Customs Regulations (19 CFR
177.9(e)(2), protestant applies for a delay in the effective date
of any decision classifying merchandise substantially identical
to that under protest in subheading 8482.10.50, HTSUS. The claim
is that in making entry of the roller assemblies and thrust
rollers in issue here he relied to his detriment on HQ 088888, in
which steel tires into which assemblies containing rolling
elements are incorporated, so-called load rollers, were held to
be classifiable in subheading 8431.20.00, HTSUS, as parts of
fork-lift trucks. Protestant maintains HQ 088888 is the latest
available ruling on fork-lift truck rollers, and that he was
unaware that the ruling might have been revoked prior to the date
of the entry under protest. HQ 088888 was issued on March 24,
1992. The entry under protest, identified on the Customs Form 19
and the Customs Form 6445 as 110-08093302, is dated March 1, - 4 -
1996. However, T.D. 94-22, published in the Federal Register on
March 22, 1994 (59 FR 13450) and in the Customs Bulletin on March
30, 1994 (Vol. 28, No. 13), specifically revoked HQ 087775, dated
January 17, 1991, and HQ 088888, and classified certain fork-lift
load rollers in subheading 8482.10.50, HTSUS. Neither of these
rulings was issued to the protestant in this action. The
decision in T.D. 94-22 was stated to be effective as to
merchandise entered, or withdrawn from warehouse for consumption
after April 29, 1994. Publication of T.D. 94-22 provided
official notice to all interested parties that HQ 087775 and HQ
088888 were revoked and stated Customs position with respect to
the classification of the goods.
Protestant maintains T.D. 94-22 is invalid because of
nonconformity with section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993).
This requires that notice of a proposal to modify or revoke a
Customs ruling be published in the Customs Bulletin and
interested parties afforded an opportunity to comment.
Protestant claims that no such notice was published. In fact,
T.D. 94-22 resulted from a domestic interested party petition
filed under 19 U.S.C. 1516. Under this procedure, Customs
published the petition itself in the Federal Register and
solicited written comments from interested parties, in accordance
with section 175.21(a), Customs Regulations (19 CFR 175.21(a).
One commenter responded. The result was T.D. 94-22, which
represented a final interpretive rule classifying the merchandise
in subheading 8482.10.50, HTSUS.
HOLDING:
Under the authority of GRI 1, the roller assemblies #662145
and the thrust rollers #683819 are provided for in heading 8482.
They are classifiable in subheading 8482.10.50, HTSUS. The
protest should be DENIED as to classification.
In addition, the evidence of record is insufficient to
support the claim that protestant reasonably relied on HQ 088888,
a ruling that was effectively revoked prior to the date of the
entry under protest. The claim under section 177.9(e)(2),
Customs Regulations, is DENIED.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, you should mail this decision, together with the
Customs Form 19, to the protestant no later than 60 days from the - 5 -
date of this letter. Any reliquidation of the entry or entries
in accordance with the decision must be accomplished prior to
mailing the decision. Sixty days from the date of the decision
the Office of Regulations and Rulings will take steps to make the
decision available to Customs personnel via the Customs Rulings
Module in ACS and to the public via the Diskette Subscription
Service, the Freedom of Information Act and other public access
channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division