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 > 1994 HQ Rulings > HQ 0953456 - HQ 0953627 > HQ 0953560

Previous Ruling Next Ruling


HQ 953560

July 6, 1993

CLA-2 CO:R:C:M 953560 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8482.91.00

District Director
U.S. Customs Service
909 First Avenue, Room 2039
Seattle, WA 98174

RE: Protest No. 3001-92-100777; Stainless Steel Polished Hollow Balls; Chapter 84, Note 6; 8431.39.00; 7326.90.90

Dear District Director:

The following is our decision regarding the request for further review of Protest No. 3001-92-100777 concerning your action in classifying and assessing duty on stainless steel polished hollow balls under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of 1 inch stainless steel polished hollow balls, dedicated to use for cargo ball transfer units. In Customs Laboratory Report no. 8-93-20223-003, dated January 15, 1993, the San Francisco, California, Laboratory determined that with a nominal diameter of 2.54 mm, the steel balls differ from the nominal diameter by less than 0.05 mm. It was also determined that the maximum and minimum diameters of the balls differ from the nominal diameter from +/- 0.01 mm to +/- 0.02 mm.

The merchandise was entered under subheading 8431.39.00, HTSUS, as other parts of machinery of heading 8428, HTSUS. The entry was liquidated on September 4, 1992, under subheading 7326.90.90, as other articles of steel. However, it is now your position that the merchandise is classifiable under subheading 8482.91.00, as balls. The protest was timely filed by the protestant on October 8, 1992.

The subheadings under consideration are as follows:

8431.39.00: [p]arts suitable for use solely or principally with the machinery of headings 8425 to 8430: [o]f machinery of heading 8428: [o]ther.

The general, column one rate of duty is 2 percent ad valorem.

7326.90.90: [o]ther articles of iron or steel: [o]ther: [o]ther: [o]ther: [o]ther.

The general, column one rate of duty is 5.7 percent ad valorem.

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 is 4.9 percent ad valorem.

ISSUE:

Whether the stainless steel polished hollow balls are classifiable under subheading 8431.31.00, HTSUS, as other parts of machinery of heading 8428, HTSUS, under subheading 7326.90.90, HTSUS, as other articles of steel, or under subheading 8482.91.00, HTSUS, as balls?

LAW AND ANALYSIS:

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

Chapter 84, note 6, HTSUS, states that:

[h]eading 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 0.05mm, whichever is less. Other steel balls are to be classified under heading 7326.

Based upon the measurements taken by the Customs Laboratory, it is our position that the balls fall within the measurement requirements specified by chapter 84, note 6, HTSUS. Therefore, under GRI 1, we find that the merchandise is classifiable under subheading 8482.91.00, HTSUS.

Because the balls satisfy the measurement requirements of chapter 84, note 6, HTSUS, according to the note and GRI 1, they are precluded from classification under headings 8431 and 7326, HTSUS.

HOLDING:

The stainless steel polished hollow balls are classifiable under subheading 8482.91.00, HTSUS, as balls.

You are instructed to deny the protest, except to the extent reclassification of the merchandise as indicated above results in a partial allowance. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: