CLA-2-84:S:N:N3:102 897323

Ms. Sandy Schirrmacher
Yusen Air & Sea Service (USA) Inc.
Building 200, Tradeport Drive, Suite 201
Atlanta, GA 30364

RE: The tariff classification of stamped steel rings for bearing seals from Japan

Dear Ms. Schirrmacher:

In your letter dated April 18, 1994, on behalf of your client, Nakanishi Manufacturing Corporation, you requested a tariff classification ruling. The articles under consideration are stamped steel "washers" used in the production of rubber-laminated seals. The finished seals are used in the assembly of finished ball bearings where they have the dual function of keeping dirt out of the rolling elements while keeping grease in. In your letter you stated that your client was importing the finished seals from their parent company and entering them in the U.S. under HTS number 4016.93.5090, other articles of vulcanized rubber; gaskets, washers and other seals. Your client now wishes to import just the metal rings and complete the vulcanization process in the United States.

It is an established fact that these particular seals are dedicated for use in ball bearings and are considered an intrinsic part of the bearing in which they are used. It was also previously determined by the Customs Service that the vulcanized rubber constituted the essential character of the seal. Had it not been for the exclusionary language found in Section Note 1 of Section XVI of the Harmonized Tariff Schedules, which precludes from Section XVI "other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber", we would have classified the seals under HTS item 8482.99.3500 as other parts of ball bearings. It should be noted that subheading 4016.93 is a "basket" provision covering articles of rubber not more specifically provided for in the HTS and as such has the least level of legal specificity. These metal rings are unfinished seals that lack the rubber element that would have caused them to be excluded from HTS heading 8482.

It is noted that in your ruling request you stated your opinion that these "washers" should be classifiable under HTS subheading 7318.22.0000 as "other washers". In that these articles do not function in the same capacity as those washers that are covered in that subheading (i.e. - they are not designed to fit under the head of a fastener) we must reject that classification as inapplicable.

The applicable subheading for the metal "washers" will be 8482.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of ball bearings. The rate of duty will be 11 percent ad valorem.

It is the opinion of this office that the instant merchandise would be subject to anti-dumping (ADA) margins under the current Department of Commerce ADA findings on bearings, as published in the Federal Register on May 15, 1989. Please contact your local port for the specific case numbers and percentages for each case. If you desire a scope determination on the applicability of anti- dumping duty to your product, please write directly to the Office of Compliance, Department of Commerce, Washington, D.C. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport