RR:TC:MM 960834 DWS
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
Enclosure