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HQ 955056




July 28, 1994

CLA-2 CO:R:C:M 955056 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8421.91.00, 8483.30.80

District Director of Customs
Hemisphere Center
Newark, NJ 07114

RE: Protest 1001-92-100288; Anti-friction Bearings; Bearing Housing; Bearing Assembly; Bushings; Parts of Centrifuges; Headings 8421, 8483; Section XVI, Note 2

Dear District Director:

The following is our decision regarding the request for further review of Protest 1001-92-100288, which concerns the tariff classification of bearings under the Harmonized Tariff Schedule of the United States (HTSUS). The subject entries were liquidated on October 11, 1991. The protest was timely filed on January 9, 1992.

FACTS:

For ease of reference, the subject merchandise has been divided into five categories. Category 1 consists of ball, cylindrical roller or spherical plain bearings, that were manufactured in Germany. Category 2 also consists of ball, cylindrical roller and spherical plain bearings, which are claimed to be products of Sweden, Italy, France and the United Kingdom. Category 3 consists of spherical plain bearings which are claimed to be products of Sweden, Italy and the United Kingdom. Category 4 consists of anti-friction bearings which are claimed to originate from Switzerland, Spain, Portugal, and the United States. The tariff classification of the merchandise in Categories 1 through 4 were not protested.

Category 5 consists of four groups: (a) bottom bearing housing and bottom bearing pressure housing, which are machine components specifically designed to retain a bearing (no bearing is imported with them); (b) bushings, which are bronze units used to guide rotating pump gears; (c) bottom bearing cap, bottom bearing threaded piece, bearing bolt, bottom bearing pressure piece, ball bearing lockring, bearing sleeve, and bearing cover; (d) bottom bearing assembly which consists of a ball bearing, a bearing threaded piece, a bottom bearing pressure piece, and a spring cushion.

The merchandise was entered under subheading 8421.91.00, HTSUS, as parts of centrifuges, and under subheading 8483.30.80, HTSUS, which provides for bearing housings, housed bearings and plain shaft bearings. The entry was liquidated under subheading 8482.10.50, HTSUS, as other ball or roller bearings and parts thereof.

The subheadings under consideration are as follows:

8421.91.00 Centrifuges, including centrifugal dryers; filtering or purifying machinery apparatus, for liquids or gases; parts thereof: [p]arts: [o]f centrifuges, including centrifugal dryers . . . .

Goods classifiable under this provision have a general, column one rate of duty of 3.9 percent ad valorem.

8482.10.50: Ball or roller bearings, and parts thereof: [b]all bearings: [o]ther. . .

Goods classifiable under this provision have a general, column one rate of duty of 11 percent ad valorem.

8483.30.80 . . . ; bearing housings, housed bearings and plain shaft bearings; . . . : [b]earing housings; plain shaft bearings: [o]ther . . .

Goods classifiable under this provision have a general, column one rate of duty of 5.7 percent ad valorem.

ISSUE:

Is the Category 5 merchandise classifiable as bearing housings, housed bearings and plain shaft bearings, or as parts of centrifuges under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The protestant indicates that all of the merchandise in Category 5, except for the bearing housing, is provided for as parts of centrifuges under heading 8421, HTSUS. Section XVI, note 2, HTSUS, provides as follows:

2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of Chapter 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings;

(b) 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 (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8485 or 8548.

Category 5, group (a) consists of bottom bearing housing and bottom bearing pressure housing, which are machine components specifically designed to retain a bearing. They are imported without the bearing mounted in them. Based upon Section XVI, note 2(a), we find that the bearing housing are specifically provided for under subheading 8483.30.80, HTSUS, which provides for ". . . ; bearing housings, housed bearings and plain shaft bearings; . . . : [b]earing housings; plain shaft bearings: [o]ther . . ."

Category 5, group (b) consists of bushings, which are bronze units used to guide two rotating pump gears. The term "bushing" is a very general one and can refer to a multitude of functions, ranging from bearing to spacer. The description of the subject bushings indicate that they are a type of plain shaft bearing which are specifically provided for under subheading 8483.30.80, HTSUS.

Category 5, group (c) consists of various components. The bottom bearing cap is not a part of an anti-friction bearing, but is used to seal the bottom bearing threaded piece against the frame to prevent lubricant from leaking from the spindle. The bottom bearing threaded piece is used to adjust the spindle height and raise or lower the rotating bowl of a centrifuge. The bearing bolts are used to align shoulder bearings, and do not themselves constitute an anti-friction bearing. The bottom bearing pressure piece absorbs the thrust load of the rotating spindle and centrifuge bowl. The ball bearing lockring are spacer rings used to align bottom bearings against the spindle stub. Bearing sleeves are a type of bushing that houses shoulder bearings. The bearing covers are equipped with two felt rings, and are used to seal the rotating cross shaft to prevent lubricant from leaking from the bearing housing.

All of the group (c) merchandise, which are specifically designed for use in a centrifuge, fail to meet the tariff definition of "bearings". Therefore, pursuant to section XVI, note 2(b), we find that the group (c) merchandise is classified under subheading 8421.91.00, HTSUS, which provides for parts of centrifuges.

Category 5, Group (d) is a bottom bearing assembly which consists of a ball bearing, a bearing threaded piece, a bottom bearing pressure piece, and a spring cushion. Even though the assembly contains a bearing, we find that the addition of non-bearing parts dedicates it to being a part of a centrifuge. Pursuant to section XVI, note 2(b), we find that the bottom bearing assembly is classified under subheading 8421.91.00, HTSUS.

HOLDING:

Pursuant to GRI 1 and section XVI, note 2, the subject merchandise is classified as indicated above.

The protest should be GRANTED IN PART, as to the tariff classification of category 5, groups (a), (c), and (d). The protest should be DENIED IN PART, as to the tariff classification of category 5, group (b). In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of 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 the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.

In regards to the part of the protest involving antidumping duties, you should follow the instructions set forth in the enclosed copy of a memorandum from the Director, Office of Agreements Compliance, International Trade Administration, Department of Commerce, to the Director, Import Specialist Division, Office of Trade Operations, Customs Service, dated July 6, 1994.

Sincerely,

John Durant, Director
Commercial Rulings Division

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