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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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