HQ 953560: Protest No. 3001-92-100777; Stainless Steel Polished Hollow Balls; Chapter 84, Note 6; 8431.39.00; 7326.90.90

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 953560
                          July 6, 1993


CLA-2 CO:R:C:M 953560 DWS

CATEGORY: Classification

TARIFF NO.: 8482.91.00

District Director
U.S. Customs Service
909 First Avenue, Room 2039
Seattle, WA 98174

RE: Protest No. 3001-92-100777; Stainless Steel Polished Hollow  
     Balls; Chapter 84, Note 6; 8431.39.00; 7326.90.90 

Dear District Director:

     The following is our decision regarding the request for
further review of Protest No. 3001-92-100777 concerning your action
in classifying and assessing duty on stainless steel polished
hollow balls under the Harmonized Tariff Schedule of the United
States (HTSUS).

FACTS:

     The merchandise consists of 1 inch stainless steel polished
hollow balls, dedicated to use for cargo ball transfer units.  In
Customs Laboratory Report no. 8-93-20223-003, dated January 15,
1993, the San Francisco, California, Laboratory determined that
with a nominal diameter of 2.54 mm, the steel balls differ from the
nominal diameter by less than 0.05 mm.  It was also determined that
the maximum and minimum diameters of the balls differ from the
nominal diameter from +/- 0.01 mm to +/- 0.02 mm.

     The merchandise was entered under subheading 8431.39.00,
HTSUS, as other parts of machinery of heading 8428, HTSUS.  The
entry was liquidated on September 4, 1992, under subheading
7326.90.90, as other articles of steel.  However, it is now your
position that the merchandise is classifiable under subheading
8482.91.00, as balls.  The protest was timely filed by the
protestant on October 8, 1992.

     The subheadings under consideration are as follows:

     8431.39.00: [p]arts suitable for use solely or principally
                 with the machinery of headings 8425 to 8430: [o]f
                 machinery of heading 8428: [o]ther.

      The general, column one rate of duty is 2 percent ad valorem.

     7326.90.90: [o]ther articles of iron or steel: [o]ther:     
                  [o]ther: [o]ther: [o]ther.

     The general, column one rate of duty is 5.7 percent ad
     valorem.

     8482.91.00: [b]all or roller bearings, and parts thereof:
                 [p]arts: [b]alls, needles and rollers.

     The general, column one rate of duty is 4.9 percent ad
     valorem.

ISSUE:

     Whether the stainless steel polished hollow balls are
classifiable under subheading 8431.31.00, HTSUS, as other parts of
machinery of heading 8428, HTSUS, under subheading 7326.90.90,
HTSUS, as other articles of steel, or under subheading 8482.91.00,
HTSUS, as balls?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.

     Chapter 84, note 6, HTSUS, states that:

     [h]eading 8482 applies, inter alia, to polished steel balls, 
     the maximum and minimum diameters of which do not differ from
     the nominal diameter by more than 1 percent or by more than
     0.05mm, whichever is less.  Other steel balls are to be 
     classified under heading 7326.

     Based upon the measurements taken by the Customs Laboratory,
it is our position that the balls fall within the measurement
requirements specified by chapter 84, note 6, HTSUS.  Therefore,
under GRI 1, we find that the merchandise is classifiable under
subheading 8482.91.00, HTSUS.  

     Because the balls satisfy the measurement requirements of
chapter 84, note 6, HTSUS, according to the note and GRI 1, they
are precluded from classification under headings 8431 and 7326,
HTSUS.

 HOLDING:

     The stainless steel polished hollow balls are classifiable
under subheading 8482.91.00, HTSUS, as balls.

     You are instructed to deny the protest, except to the extent
reclassification of the merchandise as indicated above results in
a partial allowance.  A copy of this decision should be attached
to the Customs Form 19 and provided to the protestant as part of
the notice of action on the protest.

                           Sincerely,



                           John Durant, Director