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HQ 088457


January 31, 1991

CLA-2 CO:R:C:G 088457 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8431.20.00
8482.10.50

Mr. Michael V. Chaney
A.W. Fenton Company, Inc.
1452 Donaldson Road
Erlanger, Kentucky 41018-1025

RE: Load Rollers For Fork Lift Trucks; Wheels; Ball And Roller Bearings; Mast Guide Roller; NY Ruling 842150 (June 19, 1989) Revoked

Dear Mr. Chaney:

NY Ruling 842150 (June 19, 1989), was issued in response to your request dated June 5, 1989, on behalf of Scott Bearings, Inc., for a classification ruling on certain fork lift mast guide rollers. For the following reasons, NY Ruling 842150 was revoked by HQ Ruling 087775 (January 17, 1991).

FACTS:

The merchandise consists of certain fork lift load rollers described as mast guide rollers. The rollers are used as tires on which fork lift masts roll. The rollers are specially curved to match each type and design of fork lift mast.

ISSUE:

Is the merchandise classified in Heading 8431 as parts suitable for use solely or principally with fork lift trucks, or in Heading 8482 as ball or roller bearings?

LAW AND ANALYSIS:

Heading 8431 in pertinent part describes parts suitable for use solely or principally with machinery of Heading 8427. Heading 8427 specifically describes fork-lift trucks and other works trucks fitted with lifting or handling equipment.

Heading 8482 describes ball or roller bearings and parts thereof.

Headings 8431 and 8482 are Section XVI headings. Section XVI Note 2(a) provides that 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. Thus, if the load rollers are bearings included in Heading 8482, they cannot be classified as parts of fork lifts in Heading 8431. If the load rollers are not bearings included in Heading 8482, they would be classified in Heading 8431 pursuant to Section XVI Note 2(b), provided they are suitable for use solely or principally with the machinery referred to in Heading 8431.

The load rollers function as wheels which have an outer section that rotates around a fixed inner section, and a reinforced tire designed to roll on certain surfaces and withstand impact.

Wheels or rollers of this type are not described by Heading 8482. The Explanatory Notes to Heading 8482, p. 1325, provide in part that:

The heading does not cover machinery parts incorporating ball, roller or needle roller bearings; these are classified in their own appropriate headings, e.g.:

(b) Bicycle hubs (heading 87.14).

The Explanatory Notes to Heading 8714, p. 1438, provide that bicycle wheels and hubs are classified in Heading 8714 as parts of bicycles (and thus not as bearings in Heading 8482). Further, the Explanatory Notes to Heading 8431, p. 1207, provide in part that the heading covers "rollers...for conveyors".

The Explanatory Notes to Heading 8482, p. 1324, provide in part that "[n]ormally, bearings consist of two concentric rings (races) enclosing the balls or rollers, and a cage which keeps them in place and ensures that their spacing remains constant." The Notes also provide at p. 1324 that Heading 8482 bearings "...are generally fitted between the bearing housing and the shaft or axle...".

These Explanatory Notes provisions are couched in terms of "[n]ormally" and "generally", which are illustrative, not restrictive (e.g., slide mechanisms with bearing balls do not exactly meet this description, but are specifically described by the Explanatory Notes as ball bearings).

Nevertheless, the load rollers under consideration are not similar to the Explanatory Note exemplars for ball or roller bearings, and cannot be described merely as bearings. In addition to the inner and outer rings, the rollers have a wider, reinforced steel tire section fitted to or integrally extending from the outer ring. The steel tire section is not incidental to the function of the rollers. The tire is the only surface which contacts the fork lift mast sections which move along the rollers, or against which the rollers move. Without the wider, reinforced steel tire, the inner and outer ring sections could not withstand the impact to which they are subjected in the application for which they are designed. The load rollers perform the antifriction and support functions of complete wheels and similar rollers, not the functions of mere bearings.

The load rollers under consideration are not goods included in Heading 8482. The load rollers are suitable for use principally with fork lift trucks. They are classified pursuant to Section XVI Note 2(b), as parts of fork lift trucks, in 8431.20.00, HTSUSA.

NY Ruling 841216 (June 8, 1989) correctly held that fork lift load rollers were classified in 8431.20.00, HTSUSA. Conversely, NY Ruling 842150 (June 19, 1989) incorrectly held that fork lift load rollers described as mast guide rollers were classified as radial ball bearings in 8482.10.50, HTSUSA.

HOLDING:

The load rollers are classified as parts suitable for use solely or principally with the machinery of heading 8527, particularly fork lift trucks, in 8431.20.00, HTSUSA.

This office recognizes that pending transactions may be adversely affected by the revocation of NY Ruling 842150 (June 19, 1989). Should this situation arise, you may notify this office and apply for temporary relief from the binding effects of this ruling pursuant to Customs Regulation 177.9(d)(3), 19 C.F.R.

Sincerely,

John Durant, Director

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