CLA-2-84:RR:NC:1:102 B83517
Mr. Michael Skidmore
Tower Group International
115 Broad Street
P.O. Box 192
Boston, MA 02101-3022
RE: The tariff classification of thrust bearing rings for valves.
Dear Mr. Skidmore:
In your letter dated March 24, 1997 you requested a tariff
classification ruling on behalf of your client Neles-Jamesbury
Incorporated.
The items in question are identified by the manufacturer as
"thrust bearings". The items are used in the assembly of flanged
ball valves and high energy performance rotary control valves. The
bearings serve to properly fit the valve stem and closure element,
e.g., the ball, into the valve body. Thrust bearings, also known as
"thrust washers", are commonly used in valve assemblies.
Technical drawings submitted with your request indicate that
subject "bearings" are manufactured in a range of sizes and are
designed to meet specific dimensional criteria for the particular
valve in which they will be used. The submitted sample is a metal
ring approximately 1.3 millimeters in thickness, with an outside
diameter of approximately 35 millimeters and an inside diameter of
approximately 31 millimeters.
It is your contention that the thrust bearing is neither a
bearing nor specifically a part for the valve. Rather, you suggest
the thrust bearing is an "other washer", classified under
subheading 7318.22.0000, Harmonized Tariff Schedule of the United
States (HTSUSA). While we agree the "thrust bearing" does not fall
within the tariff provisions for bearings, we do not agree it is a
washer encompassed by heading 7318, HTSUSA.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System. While
not legally binding on the contracting parties, and therefore not
dispositive, the ENs do provide a commentary on the scope of each
heading of the Harmonized System and are useful in ascertaining the
proper classification of merchandise.
The relevant ENs state that washers of heading 7318 are
usually small, thin discs with a hole in the center, placed
between a nut and one of the parts to be fixed to protect the
latter. The metal rings in question do not fit this description
and there is no evidence that they are bought and sold in the
fastener trade as washers. The thrust bearings are not articles
of heading 7318.
As to the applicability of heading 8481, if articles are
identifiable as parts suitable for use solely or principally with
an appliance of chapter 84, they are to be classified in the
provision for the appliance and its parts. The design of the
thrust bearings and the purpose they serve lead us to conclude
that they are integral, constituent and component parts necessary
to the completion and proper functioning of the ball and rotary
control valves.
The applicable subheading for the thrust bearing rings will
be 8481.90.9080, HTSUSA, which provides for other parts of
valves. The rate of duty will be 1.5 percent ad valorem.
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 Kenneth
Brock at 212-466-5493.
Sincerely,
Robert Swierupski
Chief, Metals and Machinery Branch
National Commodity
Specialist Division