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HQ 953525


JUNE 30 1993

CLA-2:CO:R:C:M 953525 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8439.99.10

District Director of Customs
209 Federal Bldg.
Duluth, MN 55802

RE: PRD 3604-92-100003; Metering Press Imported in Multiple Shipments; Condition as Imported; Steel Walkways, Ladders, Structurals, Heading 7308; Worm Gear Jack Assembly, Heading 8425: Parts of Machinery for Making Paper, Heading 8439; Bearing Press Roll, Heading 8483; Section XVI, Note 2(a)

Dear Sir:

This is our decision on Application for Further Review of Protest No. 3604-92-100003. It was filed against your action in separately classifying and assessing duty on components for a blade metering size press that were imported in separate shipments. The entries were liquidated on June 19, 1992, and this protest timely filed on August 3, 1992.

FACTS:

A blade metering size press is an on-line coating machine that applies starch during the paper making process. In a memorandum, dated February 16, 1993 (PRO-2-GL:AAD:CO BL), the concerned import specialist indicates that after consultation with the protestant, agreement was reached that among all the components that were imported, only the classification of the worm gear jack and the bearing press roll are in issue. The memorandum contains a narrative description of these articles, but no literature or other descriptive materials are contained in this protest file.

The worm gear jack is described as a motor-driven assembly consisting of two (2) twenty ton worm gear jacks connected by a cross shaft. The assembly is mounted to the size press support frames and is used to lift the paper rolls to allow for removal of the size press rolls for reconditioning. - 2 -

The bearing press roll is described as an assembly consisting of spherical roller bearings, bearing support housings and protective end covers. This assembly is mounted on the ends of the size press rolls and holds the rolls in position on the main support frames of the size press.

All of the components for the blade metering size press were entered under the duty-free provision for other parts of machinery for making paper or paperboard. You liquidated each of the entries under an appropriate provision for structures and parts of structures, of iron or steel. Subsequently, you have determined that the worm gear jack assembly is classifiable eo nomine as a jack and that the bearing press roll as a housed bearing. You remain of the opinion that the steel walkways, ladders and other so-called steel "structurals", imported separately, are classifiable as liquidated, and that the remaining components are classifiable as entered.

The provisions under consideration are as follows:

7308.90.90 Structures and parts of structures, of iron or steel: Other.................5.7 percent

8425.49.00 Jacks: Other....................2 percent

8439.99.10 Parts of machinery for making paper or paperboard: Other...............Free

8483.20.80 Housed bearings, incorporating ball or roller bearings: Other..........5.7 percent

ISSUE:

Whether the worm gear jack assembly and the bearing press roll, each imported separately, are classified specifically, or as parts.

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. - 3 -

Section XVI, Note 2(a), HTSUS, states in relevant part 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; Note 2(b) states in relevant part that other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading are to be classified with the machines of that kind.

Jacks of heading 8425 are designed to raise heavy loads through short distances. The heading includes rack and pawl jacks, screw jacks in which the screw is raised by rotation or by rotating a nut fixed in the jack base, and telescopic screw jacks operated by the action of two or more concentric screws, the outer screw turning in the nut in the jack base. Based on the limited description available to us, we conclude that the worm gear jack assembly qualifies as a jack of heading 8425.

As described, the bearing press roll is a housed bearing assembly containing a spherical roller bearing. Bearing housings incorporating ball, roller or needle roller bearings are provided for in heading 8483.

HOLDING:

Under the authority of GRI 1, the worm gear jack assembly is provided for in heading 8425 and should be reclassified in subheading 8425.49.00, HTSUS. The protest should be denied except to the extent that this reclassification results in a partial allowance. The protest is also allowed as to the components not in contention here, that you agree are classifiable as entered.

Under the authority of GRI 1, the bearing press roll is provided for in heading 8483 and should be reclassified in subheading 8483.20.80, HTSUS. Because the rate under this provision is the same as the liquidated rate, the protest is denied as to this merchandise. The protest is also denied as to the walkways, ladders and other steel "structurals" liquidated under subheading 7308.90.90, HTSUS.

A copy of this decision should be attached to the Customs Form 19 and forwarded to the protestant, through his representative, as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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