us-cbp-cross-rulings-hq-085579•HQ 085579: Cold forgings for inner and outer rings of bearings; forged blanks
HQ 085579: Cold forgings for inner and outer rings of bearings; forged blanks
us-cbp-cross-rulings-hq-085579HQ 085579: Cold forgings for inner and outer rings of bearings; forged blanksGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 085579
April 26, 1990
CLA-2 CO:R:CV:G: 085579 JLV
CATEGORY: Classification
TARIFF NO.: 8482.99.10; 8482.99.30
Robert E. Burke, Esq.
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601
RE: Cold forgings for inner and outer rings of bearings;
forged blanks
Dear Mr. Burke:
In a letter of September 15, 1989, on behalf of your
client, you request a ruling on the tariff classification of
"certain forged shapes of bearing grade alloy steel to be used
in the manufacture of ball and roller bearings" by your
client. You also requested confidential treatment for your
client's name and the manufacturing information related to the
transaction at issue because release of the information would
prejudice your client's competitive position. Samples of the
forgings have been submitted, together with a detailed diagram
which depicts the processing steps from bar to finished
product. The general facts set forth in this ruling are
sufficient for the decision. However, to the extent that
clarification is required, these facts are necessarily subject
to the specific facts embodied in the samples and the diagram.
FACTS:
The imported articles consist of forged shapes, of
bearing grade alloyed steel, which are realtively short,
hollow products having different inside and outside diameters
at various sections throughout the length of each forging.
After importation, the articles will be processed into inner
and outer rings for bearings by cutting and forming
operations.
You state that the forged shapes do not have the form or
shape of the finished articles. However, we also note that at
the time of importation, the forged shapes, from a
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manufacturer's knowledge of the merchandise, appear to have
the basic outline or configuration of the individual, finished
articles, i.e., inner and outer rings for bearings.
Furthermore, there is no evidence or claim that the forgings
have any other use.
It is your position that the forgings are classified as
other articles of iron or steel in heading 7326, Harmonized
Tariff Schedule of the United States (HTSUSA), or, in the
alternative, as seamless pipes, tubes, or hollow profiles in
heading 7304, HTSUSA, rather than as unfinished parts of
bearings or as pipe or tube fittings.
ISSUE:
Are the forged shapes classified as unfinished parts of
bearings under General Rule of Interpretation (GRI) 2(a),
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
LAW AND ANALYSIS:
The competing headings, in this case, are heading 7304
(tubes, pipes, and hollow profiles, seamless), heading 7307
(tube or pipe fittings), heading 7326 (other articles of iron
or steel), and heading 8482 (ball or roller bearings, and
parts thereof), HTSUSA. If, however, the forgings are
classifiable as parts of bearings, then they would not be
classifiable in any of the other headings. Legal note 1(f),
section XV, excludes articles of section XVI from
classification in section XV. Legal note 2(b), section XVI,
in pertinent part and subject to exceptions not applicable,
directs that certain parts, if suitable for use solely or
principally with a particular kind of machine, be classified
with the machines of that kind.
GRI 2(a) states, in pertinent part, as follows:
2.(a) Any reference in a heading to an article
shall be taken to include a reference to
that article incomplete or unfinished,
provided that, as entered, the incomplete
or unfinished article has the essential
character of the complete or finished
article.
The criteria used to determine whether an incomplete or
unfinished article has the "essential character" of the
complete or finished article may vary with the type of article
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in issue. In this case, the forgings will be finished into
inner and outer rings of a bearing assembly. The forgings
have the recognizable (approximate) shapes of inner rings and
outer rings, although it is obvious that significant machining
operations must be performed on the forgings before these
rings are complete. Because of this "substantial" processing,
it is argued that the forgings are not unfinished articles
within the meaning of GRI 2(a).
The Explanatory Notes (EN) to GRI 2(a) provide specific
guidance on the application of the rule to articles referred
to as "blanks." EN (II) to the GRI states as follows:
(II) The provisions of this Rule [2(a)] also
apply to blanks unless these are specified
in a particular heading. The term "blank"
means an article, not ready for direct use,
having the approximate shape or outline of
the finished article or part, and which can
only be used, other than in exceptional
cases, for completion into the finished
article or part.
Semi-manufactures not yet having the
essential shape of the finished articles
(such as is generally the case with bars,
discs, tubes, etc.) are not regarded as
"blanks."
We note that EN (II) addresses two criteria for articles which
are "blanks" for purposes of GRI 2(a): the approximate shape
or outline, and the sole use for completion into the article.
The degree or substantial nature of the processing required to
finish the blank is not addressed. In this case, the forgings
satisfy these criteria: they have the approximate shape or
outline of the finished articles, and, absent evidence to the
contrary, they are only used for completion into inner and
outer rings for bearings. Therefore, they are blanks for
inner and out rings for bearings and have the essential
character of the finished articles so as to be classified as
the finished articles.
HOLDING:
The forgings, which must be cut and machined after
importation, are blanks which are unfinished inner and outer
rings and classified as parts of ball or roller bearings in
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subheading 8482.99.10 or 8482.99.30, HTSUSA, depending on
whether they are blanks for ball bearings or for tapered
roller bearings.
Sincerely,
Jerry C. Laderberg
Acting Director
Commercial Rulings Division
6cc: AD, NY Seaport
1cc: NIS Karl Riedl
2cc: Chief, CIE
1cc: AC, CO
1cc: Dir, Trade Ops
1cc: Dir, CommRulDiv
1cc: Reading File
1cc: Dir, Agreements Compliance
ITA, Department of Commerce
LIBRARY: valentin
FILE NAME: 085579
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