United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 HQ Rulings > HQ H002853 - HQ H004642 > HQ H004160

Previous Ruling Next Ruling
HQ H004160




June 15, 2007

CLA-2 OT:RR:CTF:TCM H004160 KSH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.80.6590

Mr. Donald S. Simpson
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112

RE: Revocation of New York Ruling Letter (NY) 892999, dated January 5, 1994; Classification of an unground automobile housed thrust ball bearing.

Dear Mr. Simpson:

This is in response to your letter of November 15, 2006, on behalf of your client SKF USA, Inc., in which you request reconsideration of New York Ruling Letter (NY) 89299, issued on January 5, 1994, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of an unground automotive housed thrust ball bearing. The housed thrust ball bearing was classified in heading 8482, HTSUS, which provides for “Ball or roller bearings, and parts thereof.” In accordance with your request for reconsideration of NY 892999, Customs and Border Protection has reviewed the classification of this item and has determined that the cited ruling is in error.

Pursuant to section 625(c), Tariff Act of 1930, (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103–182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY 892999 was published in the Customs Bulletin, Vol. 41, No. 10, on February 28, 2007. No comments were received in response to the notice.

FACTS:

The merchandise at issue is identified as SKF part number BDAB447071. It is a housed thrust ball bearing used in the assembly of a McPherson Strut. A McPherson Strut is used in the steerable front or rear suspension of a motor vehicle. The housed thrust ball bearing is located in the strut assembly between the coil spring and the structure of the vehicle. Its function is to allow free rotation at the top of the spring that normally occurs when a coil spring is compressed and allows rotation of the complete strut assembly when used with suspensions for steered wheels. The article consists of two steel thrust washers, steel balls and a cage contained in a plastic enclosure. The washers, ball and cage form a thrust bearing with the washers serving as raceways and the balls as rolling elements. The enclosure is formed by two pieces of plastic that snap together to create a housing for the bearing. The housing serves to align the axis of the bearing with the axis of the strut assembly and facilitates mounting the bearing between the fixed vehicle structure and rotating coil spring.

ISSUE:

Whether the housed thrust ball bearing is classified in heading 8482, HTSUS, as “Ball or roller bearings, and parts thereof”, in heading 8483, HTSUS, as bearing housings or in heading 8708, HTSUS, as “Parts and accessories of the motor vehicles of headings 8701 to 8705.”

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

8482 Ball or roller bearings:

8483 Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints):

8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:

8708.80: Suspenson systems and parts thereof (including shock absorbers):

Parts:

Other:

8708.80.65: Other.

In NY 892999, the housed thrust ball bearing was classified in heading 8482, HTSUS, which provides for, “Ball or roller bearings, and parts thereof.” However, the housed thrust ball bearing is contained within a plastic enclosure formed by two pieces of plastic that snap together to create a housing for the bearing. The E.N. to heading 8482, HTSUS, provides in relevant part:

The heading does not cover machinery parts incorporating ball, roller or needle roller bearings; these are classified in their own appropriate headings, e.g.:

(a) Bearing housings and baring brackets (heading 84.83).

As the exclusionary note to heading 8482, HTSUS, states that the heading does not cover bearing housings that incorporate ball bearings, we find that the subject merchandise is precluded from classification in heading 8482, HTSUS. It does however, meet the terms of heading 8483, HTSUS, which provides for, “Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof.”

The housed thrust ball bearing is designed and used solely or principally as a part of an automobile suspension system. Heading 8708, HTSUS, provides for "Parts and accessories of the motor vehicles of headings 8701 to 8705.” While both heading 8483, HTSUS and heading 8708, HTSUS, appear to describe the housed thrust ball bearing, classification must be determined in accordance with relevant section and chapter notes.

Articles of Section XVII, HTSUS, which includes chapter 87, are excluded from classification within Section XVI, HTSUS, under heading 8483 by Section XVI, Note 1(l). Thus, if the housed thrust ball bearing is classified in heading 8708, HTSUS, it is precluded from classification in heading 8483, HTSUS.

Section XVII, Note 2(e), HTSUS, states that articles of heading 8483, HTSUS, are excluded from Section XVII if the articles constitute integral parts of engines or motors.

Section XVII, Note 3, HTSUS, requires that the term "parts" in chapter 87, HTSUS, refer only to parts which are used solely or principally with the articles of chapter 87, HTSUS.

The housed thrust ball bearing is used "solely or principally" with motor vehicles. Motor vehicles are classified in chapter 87, HTSUS. Thus, the housed thrust ball bearing is a "part" within the meaning of Section XVII, Note 3, HTSUS.

Motor vehicles designed for the transport of persons are classified under heading 8703, HTSUS. As a part that is solely or principally used with articles of heading 8703, HTSUS, the housed thrust ball bearing meets the terms of heading 8708, HTSUS.

Section XVII, Note 2(e), HTSUS, only excludes articles of heading 8483, HTSUS, which are parts of engines or motors, from Section XVII, HTSUS. The housed thrust ball bearing is used in a vehicle's suspension system and not with engines or motors. Therefore, it is not excluded from Section XVII by Note 2(e), HTSUS. Accordingly, the housed thrust ball bearing is classified in heading 8708, HTSUS. Our decision is in accord with NY C82026, dated January 29, 1998, and NY N003269, dated November 28, 2006, which determined substantially similar merchandise was classified in heading 8708, HTSUS.

HOLDING:

By application of Notes 2(e) and 3 to Section XVII, the housed thrust ball bearing is classified in heading 8708, HTSUS. It is provided for in subheading 8708.80.6590, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts:Other: Other, Other”. The column one, general rate of duty is 2.5% ad valorem.

EFFECT ON OTHER RULINGS:

NY 892999, dated January 5, 1994, is hereby revoked.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,


Previous Ruling Next Ruling

See also: