us-cbp-cross-rulings-hq-957253•HQ 957253: PRD 2304-94-100224; Turntable Bearings, Ball Bearings For Reducing Radial and Axial Friction; Parts of Ball Bearings, Inner and Outer Rings for Ball Bearings; Parts of Machinery, Subheading 8431.39.00; Section XVI, Note 2; NY 891034 Dear District Director:
HQ 957253: PRD 2304-94-100224; Turntable Bearings, Ball Bearings For Reducing Radial and Axial Friction; Parts of Ball Bearings, Inner and Outer Rings for Ball Bearings; Parts of Machinery, Subheading 8431.39.00; Section XVI, Note 2; NY 891034 Dear District Director:
us-cbp-cross-rulings-hq-957253HQ 957253: PRD 2304-94-100224; Turntable Bearings, Ball Bearings For Reducing Radial and Axial Friction; Parts of Ball Bearings, Inner and Outer Rings for Ball Bearings; Parts of Machinery, Subheading 8431.39.00; Section XVI, Note 2; NY 891034 Dear District Director:Guidance
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 957253
MARCH 10, 1995
CA-2:CO:R:C:M 957253 JAS
CATEGORY: Classification
TARIFF NO.: 8482.10.50, 8482.99.05
District Director of Customs
P.O. Box 3130 (Juarez-Lincoln Bridge)
Laredo, TX 78044-3130
RE: PRD 2304-94-100224; Turntable Bearings, Ball Bearings For
Reducing Radial and Axial Friction; Parts of Ball Bearings,
Inner and Outer Rings for Ball Bearings; Parts of Machinery,
Subheading 8431.39.00; Section XVI, Note 2; NY 891034
Dear District Director:
This is our decision on Protest 2304-94-100224 filed against
your classification of turntable ball bearings and inner and
outer rings or races for ball bearings. The entries under
protest were liquidated on July 8, 1994, and this protest timely
filed on September 29, 1994.
FACTS:
The merchandise in issue is turntable ball bearings and
machined and heat treated rings for such bearings. Turntable
bearings are relatively large bearings used to reduce rotational
friction under a thrust load. They are used with packaging
equipment, agricultural farm vehicles, booms and machine tools,
among other uses. A typical application for turntable bearings
is with tractor-trailers in a fifth wheel configuration where the
turntable provides a frictionless pivot between the truck tractor
and trailer. The rings are parts principally used with turntable
ball bearings.
A ruling to the protestant, NY 891034, dated October 28,
1993, confirmed that turntable bearings and turned and heat
treated rings were classifiable in subheadings 8482.10.50 and
8482.99.10 (now 05), Harmonized Tariff Schedule of the United
States (HTSUS), respectively. Despite this ruling, the
merchandise was entered under a provision for parts of the
machinery of headings 8425 to 8430. This apparently was because
the turntable ball bearings were said to function as mechanical
joints rather than as simple rolling elements despite having
neither gears nor geared teeth. The turntable bearings and
machined rings were classified in provisions for other ball or - 2 -
roller bearings and for parts of ball or roller bearings,
respectively, and liquidated accordingly.
The provisions under consideration are as follows:
8431 Parts suitable for use solely or principally
with the machinery of headings 8425 to 8430:
Of machinery of heading 8428:
8431.39.00 Other...1.6 percent
* * * *
8482 Ball or roller bearings, and parts thereof:
8482.10 Ball bearings:
8482.10.50 Other...10.6 percent
Parts:
Other:
Inner or outer rings or
races:
8482.99.05 For ball bearings
...10.8 percent
ISSUE:
Whether both turntable ball bearings and turned and heat
treated rings are provided for in heading 8482.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
Ball bearings function as friction-reducing parts of other
articles. Goods which are identifiable as parts of machines or
apparatus of chapters 84 or 85 are classifiable in accordance
with Section XVI, Note 2, HTSUS. Parts which are goods included
in any of the headings of chapters 84 and 85 (other than headings
8485 and 8548) are in all cases to be classified in their
respective headings. Note 2(a). Other parts suitable for use
solely or principally with a particular kind of machine, or with - 3 -
a number of machines of the same heading, are to be classified
with the machines of that kind. Note 2(b). Under this
authority, both the turntable ball bearings and turned and heat
treated rings are provided for in heading 8482.
HOLDING:
Under the authority of GRI 1, the turntable ball bearings
and machined and heat treated inner and outer rings are provided
for in heading 8482. They are classifiable in subheadings
8482.10.50 and 8482.99.10, HTSUS, respectively.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division
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