CLA-2-84:OT:RR:NC:N1:102
Mr. George M. Keller
Customs Advisory Services, Inc.
1003 Virginia Ave.
Suite 200
Atlanta, GA 30354
RE: The tariff classification of roller heads and steel tubes from China.
Dear Mr. Keller:
In your letter dated March 12, 2010, you requested a tariff classification ruling on behalf of your client, FMC Technologies, Inc.
The products you plan to import are identified as roller heads, part number 703C97, and steel tubes, part number 660D628. You indicate that the roller heads and tubes are imported separately and will be used in the assembly of idler rollers/shells for a belt idler, a component of a conveyor system.
The donut shaped roller head is an assembly comprised of a cast ductile iron housing, dual tapered roller bearings, a zinc plated stub shaft, a contact seal and grease. The shaft is inserted into the bore of the bearing, while the bearing is pressed into the cast iron housing. The housing holds the bearings in place and facilitates mounting of the assembly to the ends of the steel tubes.
The tubes are made of carbon steel and have been cut-to-length and painted prior to importation. Circular in cross section, these hot-rolled welded tubes have an outside diameter of 5 inches (127 mm) and wall thicknesses ranging from 0.120 inches (3.05 mm) to 0.250 inches (6.35 mm). They meet ASTM Specification A513, the Standard Specification for Electric-Resistance-Welded Carbon and Alloy Steel Mechanical Tubing. The inner diameter of the tubes is smaller than the outer diameter of the roller heads which enables the roller heads to be press fit into both ends of the tube.
You suggest classification of the roller head assemblies and steel tubes under subheading 8431.39.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of machinery of heading 8428: other, of elevators and conveyors.
While we agree that the roller head assemblies may be, prima facie, parts of conveyors provided for in HTSUS heading 8431, we note that heading 8431 falls within chapter 84 and section XVI of the HTSUS. Note 2(a) to section XVI provides in relevant part that parts which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. If the head assemblies are articles of any other heading of chapter 84, then they cannot be classified as parts in heading 8431, HTSUS.
Based on the information provided and function performed by the roller head assemblies, we believe these parts are specifically provided for as housed bearings in HTSUS heading 8483. The Explanatory Notes (EN) relevant to HTSUS heading 8483 explain that bearing housings incorporating ball, roller or needle roller bearings remain classified in this heading. Because we find that the roller head assemblies are articles of HTSUS heading 8483, as required by note 2(a) to HTSUS section XVI, they fall to be classified in heading 8483 rather than heading 8431, HTSUS.
With regard to the steel tubes, although the subject articles will be used to make idler rollers/shells, they are identifiable only as tubes in their imported condition. Tubes are specifically provided for in chapter 73 of the HTSUS.
The applicable subheading for the roller head assemblies will be 8483.20.8080, HTSUS, which provides for other housed bearings, incorporating roller bearings. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the carbon steel tubes will be 7306.30.5090, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, welded, of circular cross section, of iron or nonalloy steel, having a wall thickness of 1.65 mm or more, other, other, with an outside diameter exceeding 114.3 mm but not exceeding 406.4 mm, other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions concerning the classification of the roller head assemblies, contact National Import Specialist Kenneth T. Brock at (646) 733-3009. If you have any questions regarding the classification of the steel tubes, contact National Import Specialist Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division