CLA-2-73:OT:RR:NC:N1:113
Ms. Sheri G. Lawson
Wilson International, Inc.
160 Wales Avenue, Suite 100
Tonawanda, NY 14150-2508
RE: The tariff classification of chrome steel balls and rollers from China
Dear Ms. Lawson:
In your letter dated September 4, 2018, on behalf of your client 2069751 Ontario Inc., DBA NHB Ball & Roller Products, you requested a tariff classification ruling. Pictures and drawings of the subject balls and rollers were submitted with your letter for our review.
The products under consideration are identified as chrome steel balls and rollers. The subject balls and rollers are made of chrome steel SAE 52100 and are polished. The balls vary in size from 4.6 mm to 6 mm in diameter. The rollers are cylindrical and of solid cross-section. They measure approximately 6 mm in diameter and 7 mm in length.
You stated in your letter that " NHB sells the chrome steel balls and rollers to a die mould company in the US, who uses them to make plastic guides, and ships them to various locations of a car seat manufacturer. The car seat manufacturer uses the plastic guides in metal tracks which are used in metal frames. The frames are used in car seats to move front car seats back and forth.” NHB also indicated that the steel balls and rollers are not used with any anti-friction ball bearings that consist of concentric rings or races that enclose rollers or balls.
You proposed classification for the chrome steel balls and rollers under 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS) which provides for parts of seats in heading 9401.
However, in the opinion of our office the chrome steel balls and rollers are precluded from classification in subheading 9401.90, HTSUS.
The Explanatory Notes to Chapter 94 of the HTSUS, under the provision for [Parts] state “This Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 and 94.05, when identifiable by their shape or other specific feature as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”
The chrome steel balls and rollers do not have the essential character of parts of seats under 9401.90.1085, HTSUS, in their imported condition and there is nothing preventing the chrome steel balls and rollers from being used in other applications. According to the importer, the balls and rollers are used in the manufacture of plastic slides, that are then used as guides in metal tracks used to move a car seat back and forth. However, we classify merchandise in its imported condition at time of importation and not what it will become after further manufacturing.
The chrome steel balls and rollers are not integral, constituent, or component parts of seats, and therefore they fail the U.S. v. Willoughby Camera Stores, Inc. test for being classified as parts of such articles. Furthermore, the balls and rollers do not satisfy the United States v. Antonio Pompeo test for parts, in that the only use of the items is for plastic slides that are incorporated into a seat part. There is nothing to prevent the use of the balls and rollers in other manufacturing applications. It is our opinion that the chrome steel balls and rollers are not dedicated irrevocably to articles of furniture (seats), which precludes classification in subheading 9401.90, HTSUS.
The applicable subheading for the chrome steel balls and rollers will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, 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 https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you
must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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,
Steven A. Mack
Director
National Commodity Specialist Division