HQ 960291

July 31, 1997

CLA-2 RR:TC:MM 960291 JAS

CATEGORY: Classification

TARIFF NO.: 8482.10.50

Port Director of Customs

1801-K Cross Beam Drive

Charlotte, NC 28217

RE: PRD 1512-96-100158; Thrust Rollers, Roller Assemblies, Parts

of Fork Lift Trucks, Machine Elements Incorporating Ball or Roller
Elements, Load Rollers, Heading 8431; Section XVI, Note 2; HQ 088888,
T.D. 94-22, Mast Guide Rollers; Detrimental Reliance, Section
177.9(e)(2)

Dear Port Director:

This is our decision on Protest 1512-96-100158, filed

against your classification under the Harmonized Tariff Schedule

of the United States (HTSUS), of roller assemblies and thrust

rollers, products of Taiwan. The entry under protest was

liquidated on June 21, 1996, and this protest timely filed on

July 20, 1996.

FACTS:

The merchandise under protest is described on the Customs

Form 6445 as #662145 roller assembly, #683819 thrust roller,

#660051 sheave, and #661550 sheave. As the sheaves have been

classified in the same provision advocated by the protestant, we

presume these articles are not in issue.

The rollers are mounted on the fork carriage of a fork lift

truck mast, a mechanism which raises and lowers the forks.

Protestant also refers to the merchandise as carriage tightening

cams and states they are mounted and tightened against the mast

uprights by rotating the rollers about the eccentric bolt hole in

their center.

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The provisions under consideration are as follows:

8431 Parts suitable for use solely or principally with the machinery of
headings 8425 to 8430:

8431.20.00 Of machinery of heading 8427

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8482 Ball or roller bearings,\...:

8482.10 Ball bearings:

8482.10.50 Other

ISSUE:

Whether the roller assemblies and/or thrust rollers are

goods of heading 8482; whether protestant can assert a claim for

detrimental reliance based on a ruling that was revoked prior to

commencement of the transactions under consideration.

LAW AND ANALYSIS:

CLASSIFICATION

Merchandise is classifiable under the Harmonized Tariff

Schedule of the United States (HTSUS) in accordance with the

General Rules of Interpretation (GRIs). GRI 1 states in part

that for legal purposes, classification shall be determined

according to the terms of the headings and any relative section

or chapter notes, and provided the headings or notes do not

require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description and Coding System

Explanatory Notes (ENs) constitute the official interpretation of

the Harmonized System. While not legally binding on the

contracting parties, and therefore not dispositive, the ENs

provide a commentary on the scope of each heading of the

Harmonized System and are thus useful in ascertaining the

classification of merchandise under the System. Customs believes

the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.

35127, 35128 (Aug. 23, 1989).

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Relevant ENs at p.1433 state that heading 84.82 covers all

ball, roller or needle roller type bearings. We note the

merchandise under protest is described as roller assemblies and

thrust rollers, yet they were classified in liquidation as ball

bearings. The ENs state the function of bearings of heading

84.82 is to reduce friction. They are generally fitted between

the bearing housing and a shaft or axle and are designed to give

radial support, thrust support, or both. Ball bearings include

those with a steel outer ring locked with a brass inner ring in

which are enclosed balls in single or double rows; restricted

travel type, of steel, comprising a grooved cylinder, a ball

cage, and housing; and, the free-traveling type, of steel,

comprising a segment, a casing enclosing the bearing balls, and a

guide rail with a groove of triangular section. We note that for

bearings to perform their function of reducing friction, they

must have flanges or other design features that permit them to

attach to the machine with which they will be used.

Ball or roller bearings meeting this EN description which

are identifiable parts of machines or other apparatus of Chapters

84 or 85 are provided for in heading 8482, under the authority of

Section XVI, Note 2(a), HTSUS. Other parts suitable for use

solely or principally with a machine or apparatus of those

chapters are classifiable with that machine or apparatus, under

the authority of Section XVI, Note 2(b), HTSUS. It is apparent

from the Customs Form 6445 that local Customs officials

determined that the roller assemblies and thrust rollers under

protest conform to the description in the ENs and are goods of

heading 8482.

DETRIMENTAL RELIANCE

Under section 177.9(e)(2), Customs Regulations (19 CFR

177.9(e)(2), protestant applies for a delay in the effective date

of any decision classifying merchandise substantially identical

to that under protest in subheading 8482.10.50, HTSUS. The claim

is that in making entry of the roller assemblies and thrust

rollers in issue here he relied to his detriment on HQ 088888, in

which steel tires into which assemblies containing rolling

elements are incorporated, so-called load rollers, were held to

be classifiable in subheading 8431.20.00, HTSUS, as parts of

fork-lift trucks. Protestant maintains HQ 088888 is the latest

available ruling on fork-lift truck rollers, and that he was

unaware that the ruling might have been revoked prior to the date

of the entry under protest. HQ 088888 was issued on March 24,

1992\. The entry under protest, identified on the Customs Form 19

and the Customs Form 6445 as 110-08093302, is dated March 1,

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1996\. However, T.D. 94-22, published in the Federal Register on

March 22, 1994 (59 FR 13450) and in the Customs Bulletin on March

30, 1994 (Vol. 28, No. 13), specifically revoked HQ 087775, dated

January 17, 1991, and HQ 088888, and classified certain fork-lift

load rollers in subheading 8482.10.50, HTSUS. Neither of these

rulings was issued to the protestant in this action. The

decision in T.D. 94-22 was stated to be effective as to

merchandise entered, or withdrawn from warehouse for consumption

after April 29, 1994. Publication of T.D. 94-22 provided

official notice to all interested parties that HQ 087775 and HQ

088888 were revoked and stated Customs position with respect to

the classification of the goods.

Protestant maintains T.D. 94-22 is invalid because of

nonconformity with section 623 of Title VI (Customs

Modernization) of the North American Free Trade Agreement

Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993).

This requires that notice of a proposal to modify or revoke a

Customs ruling be published in the Customs Bulletin and

interested parties afforded an opportunity to comment.

Protestant claims that no such notice was published. In fact,

T.D. 94-22 resulted from a domestic interested party petition

filed under 19 U.S.C. 1516. Under this procedure, Customs

published the petition itself in the Federal Register and

solicited written comments from interested parties, in accordance

with section 175.21(a), Customs Regulations (19 CFR 175.21(a).

One commenter responded. The result was T.D. 94-22, which

represented a final interpretive rule classifying the merchandise

in subheading 8482.10.50, HTSUS.

HOLDING:

Under the authority of GRI 1, the roller assemblies #662145

and the thrust rollers #683819 are provided for in heading 8482.

They are classifiable in subheading 8482.10.50, HTSUS. The

protest should be DENIED as to classification.

In addition, the evidence of record is insufficient to

support the claim that protestant reasonably relied on HQ 088888,

a ruling that was effectively revoked prior to the date of the

entry under protest. The claim under section 177.9(e)(2),

Customs Regulations, is DENIED.

In accordance with Section 3A(11)(b) of Customs Directive

099 3550-065, dated August 4, 1993, Subject: Revised Protest

Directive, you should mail this decision, together with the

Customs Form 19, to the protestant no later than 60 days from the

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date of this letter. Any reliquidation of the entry or entries

in accordance with the decision must be accomplished prior to

mailing the decision. Sixty days from the date of the decision

the Office of Regulations and Rulings will take steps to make the

decision available to Customs personnel via the Customs Rulings

Module in ACS and to the public via the Diskette Subscription

Service, the Freedom of Information Act and other public access

channels.

Sincerely,

John Durant, Director

Tariff Classification

Appeals Division