IA 20/94; Circular Steel Shafts for Linear Bearings; Principal Use; HQ 952830; Section XVI, Note 2; 8485.90.00

HQ 958014 July 20, 1995 CLA-2 R:C:M 958014 DWS CATEGORY: Classification TARIFF NO.: 8482.99.05 District Director U.S. Customs Service 610 S. Canal Street Chicago, IL 60607 RE: IA 20/94; Circular Steel Shafts for Linear Bearings; Principal Use; HQ 952830; Section XVI, Note 2; 8485.90.00 Dear District Director: This is in response to your memorandum of March 23, 1994 (MAN-1-02-CO: CH CT 309 MAW), relating to a request for internal advice initiated by counsel on behalf of THK America, Inc., concerning the classification of circular steel shafts under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of circular steel shafts (identified as LM Shaft Type SF). Your office is of the opinion that they are integral shafts for use with linear motion guides (ball bearings). Counsel states that the shafts are standard machinery shafts which also have a variety of non-bearing applications. However, counsel has failed to state the nature of the non-bearing applications. ISSUE: Whether the circular steel shafts are classifiable under subheading 8485.90.00, HTSUS, as other machinery parts, not included elsewhere in chapter 84, HTSUS, or under subheading 8482.99.05, HTSUS, as parts which are inner or outer races for ball bearings. 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 subheadings under consideration are as follows: 8485.90.00: [m]achinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 8482.99.05: [b]all or roller bearings, and parts thereof: [p]arts: [o]ther: [i]nner or outer rings or races: [f]or ball bearings. The general, column one rate of duty for goods classifiable under this provision is 10.8 percent ad valorem. As noted by counsel, the term "principal use" has been defined by the Customs Service to mean that use which exceeds all others. See HQ 952830, dated February 1, 1993. Counsel readily admits that the shafts are used as parts of linear bearings. However, in claiming that such a use is not the product's principal use, counsel has failed to provide any evidence that the shafts' use as parts of other types of machines exceeds their use as parts of linear bearings. Therefore, it is our position that the shafts are principally used with linear bearings. Section XVI, note 2, HTSUS, states that: [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 shafts are not goods included in any of the headings of chapters 84 or 85, HTSUS, section XVI, note 2(a), HTSUS, is inapplicable. However, in accordance with section XVI, note 2(b), HTSUS, because the shafts are principally used with the linear bearings of heading 8482, HTSUS, they are to be classifiable with those bearings. Consequently, the circular steel shafts are classifiable under subheading 8482.99.05, HTSUS, as parts which are inner or outer races for ball bearings. Because the shafts are classifiable under subheading 8482.99.05, classification of the merchandise under subheading 8485.90.00, HTSUS, is precluded. HOLDING: The circular steel shafts are classifiable under subheading 8482.99.05, HTSUS, as parts which are inner or outer races for ball bearings. This decision should be mailed by your office to the internal advice requester no later than 60 days from the date of this letter. On that date, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Ruling Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division