CLA-2 RR:CR:GC 962086 JAS
Robert S. Smith, Esq.
McGuire, Woods, Battle & Boothe
1627 Eye Street, N.W.
Washington, D.C. 20006
RE: NY 8679 93 Modified; Plastic Wheel, Plastic and Steel Wheel Inco rporating Steel Antifriction Balls Used in Overhead Conveyors; Parts of Conveyors, Heading 8431; Articles That Hold and Guide Machinery Parts and Reduce Friction; Other Ball Bearings, Heading 8482; THK America, Inc. v. United States, Nidec Corporation v. United States; Section XVI, Note 2, HTSUS
Dear Mr. Smith:
In NY 867993, which the Area Director of Customs, New York,
issued to you on November 6, 1991, on behalf of BNL Limited and
IABC, its wholly owned U.S. subsidiary, certain plastic wheels
containing antifriction balls were held to be classifiable in
subheading 8431.39.00, Harmonized Tariff Schedule of the United
States (HTSUS), as other parts suitable for use solely or
principally with conveyors of heading 8428.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by 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),
notice of the proposed modification of NY 867993 was published on
August 19, 1998, in the Customs Bulletin, Volume 32, Number 33.
You submitted one comment opposing Customs proposed action.
FACTS:
NY 867993 in part addressed the tariff status of part
AF8MDWH and part D2081 HD, described as plastic components
designed for overhead conveyors. These were designated as items
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1 and 4 in NY 867993. The ruling also addressed parts AC8MDP58,
a wheel/pulley, and D1029, a plastic yoke, designated as items 2
and 3. The classification of items 2 and 3 is not in issue here.
Part AF8MDWH was described as a circular plastic (acetal
copolymer) wheel approximately 2 inches in diameter and
containing polished steel antifriction balls. Submitted
specifications list one of its physical characteristics as
reduction of friction. Part D2081 HD was described as a plastic
(acetal copolymer) wheel with a stainless steel inner race,
antifriction balls, and a threaded shaft. Both wheels are
designed to operate at a maximum 100 pound stress capability, and
will be mounted into the plastic yoke, part D1029. Two of the
plastic yokes are combined into a Y-shaped assembly to form a
trolley mechanism designed to support loads while rolling along
an I-beam which serves as the track of an overhead chain conveyor
in poultry processing plants.
You supported the subheading 8431.39.00, HTSUS,
classification on the basis that the articles were designed and
manufactured for specific uses as parts of overhead conveyors,
and that their physical features prevented their use in any other
application.
The provisions under consideration are as follows:
8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:
8431.39 Other:
8431.39.00 (now 80) Other
* * * *
8482 Ball or roller bearings, and parts thereof:
8482.10.10 Ball bearings with integral shafts
8482.10.50 Other
ISSUE:
Whether parts AF8MDWH and D2081 HD are goods of heading
8482.
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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.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding, 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).
Relevant ENs at p. 1433 state that heading 8482 covers ball,
roller, or needle roller type bearings that enable friction to be
considerably reduced. They may be designed to give radial
support or to resist thrust. Normally, bearings consist of two
concentric rings or races enclosing the balls or rollers, and a
cage which keeps them in place and ensures that their spacing
remains constant.
In articles of this type, the outer plastic portion of the
wheel is significantly reinforced in thickness to provide weight-carrying capability and also permits the article to roll on the
track of an overhead conveyor. On the underside of this plastic
wheel, and integral to it, is a metal piece specially machined to
create a smooth, precisioned raceway needed to reduce friction
during movement. Known by various names, articles that function
to position, hold and guide moving machine parts, as well as
reduce friction during such movement, have been held to be ball
or roller bearings of heading 8482. See THK America, Inc. v.
United States, 17 CIT 1169 (1993), and lexicographic sources
cited. Parts AF8MDWH and D2081 HD function in this manner.
Goods that are identifiable parts of machines or apparatus
of Chapters 84 and 85 are classifiable in accordance with Section
XVI, Note 2, HTSUS. See Nidec Corporation v. United States, 861
F. Supp. 136, aff'd. 68 F. 3d 1333 (1995). Parts that are goods
included in any heading of Chapter 84 or Chapter 85 are in all
cases to be classified in their respective headings. See Note
2(a). Other parts are to be classified with the machine or
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machines with which they are solely or principally used. See
Note 2(b). The parts claim under subheading 8431.39.00 (now 80),
must fail because parts AF8MDWH and D2081 HD are goods included
in heading 8482.
HOLDING:
Under the authority of GRI 1, the rail rollers are provided
for in heading 8482. They are classifiable in subheading
8482.10.50, HTSUS. NY 867993, dated November 6, 1991, is
modified accordingly.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division