CLA-2 OT:RR:CTF:TCM H289349 ALS
Mr. Michael V. Chaney
A.W. Fenton Company, Inc. 1452 Donaldson Road
Erlanger, Kentucky 41018-1025
RE: Revocation of CBP Ruling HQ 088457 (January 31, 1991); Tariff classification of Fork Lift Load Rollers a/k/a Mast Guide Rollers
Dear Mr. Chaney:
This letter is to inform you that we have reconsidered and revoked the above-referenced ruling. The ruling was in response to a request for such that you filed on behalf of Scott Bearings, Inc. The ruling and this reconsideration addresses the legal tariff classification of Fork Lift Load Rollers, also referred to as Mast Guide Rollers.
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, notice proposing to revoke HQ 088457 was published on November 1, 2017, in Volume 51, Number 44 of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
The Fork Lift Load Roller consists of an inner metal ring that is surrounded by round metal balls that are in turn surrounded by an outer metal ring. The complete Load Roller is shaped like a round disc with a hole in the center, somewhat resembling a donut. The metal balls are sealed within the inner and outer rings and are not visible when the Load Roller is completely assembled. The outer ring comes into direct contact with and engages the fork lift mast channels. As is noted in HQ 088457, “[t]he rollers are used as tires on which fork lift masts roll.”
ISSUE:
Is the Fork Lift Load Roller, as described above, properly classified under heading 8431, HTSUS, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430”, or heading 8482, HTSUS, which provides for “Ball or roller bearings, and parts thereof”?
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (“ARI”). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order.
The following headings and subheadings of the HTSUS are under consideration in this case:
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, and parts thereof:
8482.10 Ball bearings:
8482.10.50 Other…
* * * * * *
Note 2(a) to Section XVI, HTSUS, under which headings 8431 and 8482 fall, provides the following:
2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
Thus, in accordance with Note 2(a), if the subject merchandise is, as a part of a fork lift truck, included in heading 8482, then it is excluded from being classified under heading 8431 as a part of the fork lift assembly.
CBP stated the following in HQ 960291 (July 31, 1997):
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).
Relevant ENs at p.1433 [of the WCO Explanatory Notes] 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.
Upon reconsideration of HQ 088457, we find HQ 960291 to be wholly applicable to the subject Fork Lift Load Roller. Likewise, we conclude that, with the Fork Lift Load Roller of HQ 088457 being substantially similar to the articles of HQ 960291, HQ 088457 is therefore in error.
Given the foregoing, we conclude that the Fork Lift Load Roller is a roller bearing that is properly classified under heading 8482, HTSUS. Specifically, the Fork Lift Load Roller is properly classified under subheading 8482.10.50, HTSUS, which provides for “Ball or roller bearings, and parts thereof: Ball bearings: Other…”
HOLDING:
By application of GRI 1 and Note 2(a) to Section XVI, the Fork Lift Load Roller is a roller bearing that is properly classified under heading 8482, HTSUS. Specifically, the Fork Lift Load Roller is properly classified under subheading 8482.10.50, HTSUS, which provides for “Ball or roller bearings, and parts thereof: Ball bearings: Other…” The general column one rate of duty, for merchandise classified in this subheading is 9%.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
CBP Ruling HQ 088457 (January 31, 1991) is hereby REVOKED.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division