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HQ 960834




August 15, 1997

RR:TC:MM 960834 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8482.91.00

Mr. Michael A. Kelly
Global Precision Trade, Inc.
South End Plaza #29
New Milford, CT 06776

RE: IA 22/97; Cylindrical Rollers; Cam Followers; T.D. 94-22; Section XVI, Note 2

Dear Mr. Kelly:

This is in response to your letter of June 19, 1997, requesting internal advice concerning the classification of cylindrical rollers under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of cylindrical rollers which are used in cam followers. It is our understanding that the cam followers are used in such products as valves, ball transfers, automotive "cv" joints, and games.

ISSUE:

Whether the cylindrical rollers are classifiable under subheading 8482.91.00, HTSUS, as rollers.

LAW AND ANALYSIS:

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

The subheading under consideration is as follows:

8482.91.00: [b]all or roller bearings, and parts thereof: [p]arts: [b]alls, needles and rollers.

The general, column one rate of duty for goods classifiable under this provision is 4.6 percent ad valorem.

You claim that, although the cylindrical rollers are parts of cam followers, they are not part of the cylindrical roller bearings of heading 8482, HTSUS. In a May 2, 1997, letter to Customs, you state that cam followers are not the same as roller bearings, and are more like bolts and should be classifiable as such. However, in T.D. 94-22, issued on March 30, 1994 , copy enclosed, we stated that:

[i]t has been Customs position for some time that cam followers function as ball or roller bearings, are commonly known as bearings and are properly classified as bearings.

Therefore, according to T.D. 94-22, heading 8482, HTSUS, an eo nomine provision covering ball or roller bearings and their parts, includes cam followers. You claim that the cam followers you import are not actually used as roller bearings. However, heading 8482, HTSUS, is not an actual use provision, and therefore the Customs Regulations regarding actual use do not apply to goods classifiable under that heading.

Section XVI, note 2, HTSUS, states:

[s]ubject 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 chapters 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.

As the cylindrical rollers are not goods included in any of the headings of chapters 84 or 85, HTSUS, section XVI, note 2(a), HTSUS, is inapplicable. However, based upon section XVI, note 2(b), HTSUS, because the cylindrical rollers are parts suitable for use solely or principally with cam followers of heading 8482, HTSUS, they are classifiable with those goods under subheading 8482.91.00, HTSUS.

HOLDING:

The cylindrical rollers are classifiable under subheading 8482.91.00, HTSUS, as rollers.

Sincerely,

John Durant, Director
Tariff Classification Appeals Division

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