CLA-2-73:OT:RR:NC:N1:113
Mr. Sebastian Eich
Aventis Atlantic Partners LLC
245 N. Highland Avenue NE, Suite 230-102
Atlanta, GA 30307
RE: The tariff classification of a steel ball used in a solenoid valve from Germany
Dear Mr. Eich:
In your letter dated May 14, 2014, on behalf of Rausch & Pausch LP, you requested a tariff classification. A sample was submitted with your request for our review.
The merchandise under consideration is identified as a ball, Part Number 12303 020. The subject ball is described as a part of the 3/2 Solenoid Valve NV116 and is made of steel. The ball is manufactured though a pressing process and weighs 0.3 grams. You have indicated in your letter that the diameter of the ball is approximately 4 mm. The ball in question is moved by the actuator pin and is designed to open or close the “P” connection.
You have suggested classifying the ball, Part Number 12303 020, under subheading 8482.91.0090, Harmonized Tariff Schedule of the United States (HTSUS). This heading provides for ball or roller bearings, and parts thereof: parts: balls, needles and rollers. . .other. However, classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. Heading 8482, HTSUS, provides for ball or roller bearings and parts thereof. Accordingly, polished steel balls of ball or roller bearings are classifiable under heading 8482, HTSUS, and thereby subject to Note 6 of Chapter 84. Note 6 provides that “Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 percent or by more than 0.05 mm, whichever is less. Other steel balls are to be classified under heading 7326.” However, the steel balls must be parts of ball or roller bearings to be classified in heading 8482, HTSUS. See HQ H021026 dated April 2, 2010. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. Ball or roller bearings are designed to reduce rotational friction by providing smooth balls or rollers and a smooth inner and outer surface for the balls to roll against. As the ENs to heading 8482, HTSUS, explain, "Normally bearings consist of two concentric rings (races) enclosing the balls or rollers, and a cage which keeps them in place and ensures that their spacing remains constant." The subject merchandise does not conform to this definition and is not designed to be used as parts of ball bearings or roller bearings. As such, we find the subject steel balls are not described by heading 8482, HTSUS, causing Note 6 to be inapplicable in the instant case, thus precluding classification in subheading 8482.91.0090, HTSUS.
The applicable subheading for the steel ball, Part Number 12303 020, will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division