CLA-2-82:OT:RR:NC:1:118
Ms. Diane A. MacDonald
Ms. Christine M. Streatfeild
Baker & McKenzie LLP
One Prudential Plaza, Suite 3500
130 East Randolph Drive
Chicago, IL 60601
RE: The tariff classification of pullers imported from France.
Dear Ms. MacDonald and Ms. Streatfeild:
In your letter dated November 8, 2011, you requested a tariff classification ruling on behalf of your clients NTN Bearing Corporation of America and NTN-SNR Roulements S.A.
Your request concerns the classification of one tool set and four types of pullers as noted:
Item 1 is described as an Industry Fitting Tool or Mounting Tool Kit (part number TLS-1FTSET33). The kit includes a set of thirty-three synthetic impact rings, three aluminum mounting sleeves, a weighted resin mallet and a fitted tool case. You have stated that the tool kit is used to install or mount over four-hundred different bearings for industrial use. The impact rings are designed to fit on the aluminum mounting sleeves. A user selects an impact ring based on the size of the bearing to be installed. The user then grips the aluminum sleeve and applies force to the sleeve with the mallet.
Item 2 is described as a Back Puller that is used for removing or dismounting bearings to allow for repair and replacement. You have stated that the Back Puller includes a two-blade separator, which is a plate that grips the bearings from underneath and allows for a consistently-applied force to extract the bearing from its application. The Back Puller also includes a mechanical spindle, which exerts the force required to remove the bearing, and adjustable rods, which allow the puller to be used with many different-sized applications. These components are enclosed in a steel case. The Back Puller removes rings and bearings by using force generated by turning the mechanical spindle with a ratchet. The ratchet is not included with the Back Puller.
Item 3 is a Bore Puller Kit used for the general removal of industrial bearings for repair or replacement. You have stated it will be imported as a six-puller kit (part number TLS-BREPULLER12-45) or a four-puller kit (part number TLS-BREPULLER35-100). The Bore Puller consists of a mechanical spindle that has two arms, a rod through the center and a connected handle. The pullers and the mechanical spindle/handle are made of steel and contained in a steel case. The bottom of the puller has a lip, which clamps underneath the bearing and provides the leverage necessary to remove the bearing. The user turns the mechanical spindle with one hand, thus lowering the puller to secure it beneath the bearing. A wrench (not included) is used in the other hand to hold the nut, which is between the arms of the rod on the spindle, in place. The user would then raise the bearing by turning the spindle in the opposite direction, causing the puller to lift and remove the bearing.
Item 4 is described as a Mechanical Puller, which is made entirely of steel and hooks on to the outside of a press-bearing to allow removal. The Mechanical Puller has self-locking arms with an adjustable two or three arm option. The user would chose between two or three arms depending on the space constraints on the surface bearing. The three models of the Mechanical Puller are TLS-MECHPULLER2/3-120, TLS-MECHPULLER2/3-180 and TLS-MECHPULLER2/3-270. The user clamps the mechanical puller to the bearing, and then raises the center rod by using a ratchet to turn the center rod, thus removing the bearing. The ratchet is not included with the Mechanical Puller.
Item 5 is described as a Hydraulic Puller that is similar to the Mechanical Puller but uses hydraulic force to remove bearings instead of the force applied by the ratchet. The Hydraulic Puller comes in a light-weight plastic case and includes a hydraulic pump and cylinder. The user clamps the hydraulic puller around the bearing and pumps the lever to apply the necessary force to raise the center rod and remove the bearing from a press-fit application.
The applicable subheading for the Bore Puller Kit (part numbers TLS-BREPULLER12-45 and TLS-BREPULLER35-100) and the Mechanical Puller (models TLS-MECHPULLER2/3-120, TLS-MECHPULLER2/3-180 and TLS-MECHPULLER2/3-270) will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The general rate of duty will be 5.3% ad valorem.
The applicable subheading for the Hydraulic Puller will be 8467.89.5090, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Other tools: Other: Other … Other. The general 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/.
In your letter, you suggest classifying the Bore Puller under 8205.59.8000, HTSUS, which provides for hand-tools made of a material other than of iron or steel. You have stated that the Bore Puller is made entirely of steel, therefore, your proposed classification would not be correct.
In addition, you suggest classifying the Bore Puller under subheading 8466.20.80, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Work holders: Other. You cite NY N069222, dated August 19, 2009, as justification for your position. The device is said to be composed of a combination of either six or four pullers and a mechanical spindle/handle. These components form a tool in and of itself. The extraction action on the bearing is performed by the pullers. The puller in question can be distinguished from the device described in NY N069222. In order to perform its function, the meter torque of NY N069222 needed the adapter bows to attach it to workpiece, i.e., the wheel. Here, the puller can be attached to the workpiece, i.e., the bearing, directly without an intermediary connecting piece such as an adapter bow or socket. Thus, this office finds NY N069222 to be inapplicable in this case.
You note that you gave consideration to classifying the pullers alone under heading 8459, HTSUS, which provides for Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of heading 8458. Two points to be made here are (1) the pullers alone do not possess the essential character of a complete machine tool of heading 8459 [GRI 2(a) noted] and (2) more importantly, the pullers do not meet the parameters of heading 8459. Machine tools of heading 8459 must remove material. For purposes of this heading, “removing” material means the shaping or surface-working of the workpiece by taking away a portion of said material, even if only a microscopic amount, from the parent material. The pullers do not “remove” material. Rather they are used in the extraction of a bearing from its fixed location. Thus, heading 8459, HTSUS, would not be applicable.
Alternatively, you suggest classifying the bore puller under subheading 8466.94.4000, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Other: For machines of heading 8462 or 8463: Cast-iron parts not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery: Other. The bore puller under consideration is a finished article. In addition, it is said to be made entirely of steel. As such, it does not meet the parameters of subheading 8466.94.4000, HTSUS.
This office notes a possible transcription error. While A. Tariff Classification on page 5 includes a reference to heading 8462, HTSUS, comments concerning the applicability of this heading are not included in B. Law and Analysis found on page 6. From this omission, this office infers that heading 8462, HTSUS, was inadvertently included among the HTSUS numbers under consideration for the bore puller. Thus, the applicability of heading 8462, HTSUS, will not be addressed in this response.
Regarding the Mechanical Puller, you suggest classification of the jaws and arms, standing alone, under heading 8459, HTSUS, which provides for Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of heading 8458. Two points to be made here are (1) the jaws and arms alone do not possess the essential character of a complete machine tool of heading 8459 [GRI 2(a) noted] and (2) more importantly, the jaws and arms do not meet the parameters of heading 8459. Machine tools of heading 8459 must remove material. The jaws and arms do not remove material. For purposes of this heading, “removing” material means the shaping or surface-working of the workpiece by taking away a portion of said material, even if only a microscopic amount, from the parent material. The jaws and arms do not “remove” material. Rather they are used in the extraction of a bearing from its fixed location. Thus, heading 8459, HTSUS, would not be applicable.
You also suggest classifying this device under subheading 8466.20.8035, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Work holders: Other: For metal working machine tools: Other. You cite NY N069222, dated August 19, 2009, as justification for your position. As further justification for your position, you indicate that the ratchet is not included with the mechanical puller. However, the center rod, without which it is said the jaws and arms cannot function, is present.
In accordance with GRI 2, it is this office’s opinion that the incomplete (i.e., missing the ratchet) device does have the essential character of a complete mechanical puller or tool. The extraction action on the bearing is performed by the jaws and arms. The puller in question can be distinguished from the device described in NY N069222. In order to perform its function, the meter torque of NY N069222 needed the adapter bows to attach it to workpiece, i.e., the wheel. Here, the puller can be attached to the workpiece, i.e., the bearing, directly without an intermediary connecting piece such as an adapter bow or socket. Thus, this office finds NY N069222 to be inapplicable in this case.
You suggested classifying the Hydraulic Puller under subheading 8479.89.9899, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other … Other. You cite NY N051665, dated March 10, 2009, as justification for your position. Narrative of NY N051665 specifically states that the device described in said ruling “is not held in the hand during the above described procedures nor does it remain affixed to the shaft after either of the procedures has been performed”. The Explanatory Notes to heading 84.79 state that this heading is restricted to machinery having individual functions which: (a) Is not excluded from this Chapter by the operation of any Section or Chapter Note. and (b) Is not covered more specifically by a heading in any other Chapter of the Nomenclature. and (c) Cannot be classified in any other particular heading of this Chapter since: (i) No other heading covers it by reference to its method of functioning, description or type. and (ii) No other heading covers it by reference to its use or to the industry in which it is employed. or (iii) It could fall equally well into two (or more) other such headings (general purpose machines).
Your inquiry does not provide enough information for us to give a classification ruling for items 1 and 2, the Mounting or Fitting Tool Set and the Back Puller. Your request for a classification ruling on the Mounting or Fitting Tool Set should include a cost breakdown for each component in the kit and the material composition of the synthetic impact rings. In addition, what material is the resin mallet weighted with? Your ruling request for the Back Puller should include the material composition of each component and a material breakdown by weight. When this information is available, you may wish to consider resubmission of your request. We are returning any related exhibits. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 regarding the ruling, contact National Import Specialist Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division