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HQ 221488


May 15, 1991

CON-9-04 221488 GG

CATEGORY: ENTRY LIQUIDATION

Shelley A. Johnson
Fuller Company
2040 Avenue C, LVIP
P.O. Box 2040
Lehigh Valley, PA 18001-2040

RE: Temporary importation under bond; subheading 9813.00.05, HTS; processing operation; installation of roller bearings into crushing machines

Dear Ms. Johnson:

This is in response to your company's letter, dated May 25, 1989, in which the company requests a ruling on whether certain cylindrical and spherical roller bearings may be imported into the United States temporarily under bond. Our decision follows.

FACTS:

The Fuller Company, which is a manufacturer of heavy industrial equipment used primarily in the mining and cement industries, imports several kinds of roller bearings for installation into two of its major products, the Fuller Loesche Mill and the Fuller HRC Roll Crusher. Both of these machines serve to reduce the size of processed material by a crushing or grinding action, which occurs when the processed material passes under or through rotating surfaces exerting great pressures.

The bearings are installed into the various parts of the Loesche Mill or HRC Roll Crusher by several methods. In some cases, the component parts of the bearings - inner ring and outer ring with roller cage assembly and roller sleeve - are heated and then are separately fitted, in uninterrupted sequence, into the designated part. Some assembled bearings are heated with hot oil prior to their installation to provide an "interference fit" with the part; others are inserted into retaining rings that are attached to the part with screws, which are then turned to produce an interference fit. Sometimes the bearings are secured with seals and retainer plates. The parts into which the imported bearings have been installed are then either shipped separately, or are incorporated into larger components of the Loesche Mill or HRC Roll Crusher before being exported.

ISSUE:

Whether the installation of imported roller bearings into various parts of the Loesche Mill or HRC Roll Crusher is a process which would allow the roller bearings to be imported temporarily, under bond, under subheading 9813.00.05 of the Harmonized Tariff Schedule of the United States?

LAW AND ANALYSIS:

All merchandise imported into the United States is subject to duty unless specifically exempted therefrom by statute. Subheading 9813.00.05 of the Harmonized Tariff Schedule of the United States (HTS) provides for the temporary duty-free importation under bond of articles to be repaired, altered or processed, including processes which result in articles manufactured or produced in the United States.

In earlier rulings, Customs has determined that the incorporation of an imported article into a domestic or foreign article, is a processing operation which falls under subheading 9813.00.05, HTS (formerly item 864.05, Tariff Schedules of the United States). See, e.g., HRL 206598, August 6, 1976 (imported optically worked lens incorporated into pattern generator); HRL 202996, July 7, 1975 (black star sapphire imported for the purpose of being set into class ring); HRL 201130, July 23, 1973 (imported imitation glass stones incorporated into collet chain); and HRL 209332, October 23, 1978 and HRL 209773, December 5, 1978, (airplane parts imported for installation on or into aircraft). Accordingly, the roller bearings are "processed" within the meaning of subheading 9813.00.05, HTS, when they are installed, by the methods outlined above, into the various parts of the Fuller Loesche Mill and the Fuller HRC Roll Crusher. Upon compliance with the other provisions of subheading 9813.00.05, HTS and all other applicable laws and regulations, the roller bearings may be imported temporarily, under bond, under subheading 9813.00.05, HTS.

HOLDING:

Imported roller bearings are processed when they are incorporated into various parts of machines, and accordingly may be imported temporarily, under bond, under the provisions of subheading 9813.00.05, HTS.

Sincerely,

John Durant
Director, Commercial

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