HQ 957094

January 30, 1995

CLA-2 CO:R:C:M 957094 DWS

CATEGORY: Classification

TARIFF NO.: 8482.99.10

District Director

U.S. Customs Service

200 East Bay Street, Rm. 121

Charleston, SC 29401

RE: Protest 1603-94-100002; Close-Die Forgings; Steel Rings;

Inner or Outer Rings for Ball Bearings; Chapter 72,

Note 1(n); GRI 2(a); Blanks; Explanatory Note 2(a)(II);

7228.70.60

Dear District Director:

The following is our decision regarding Protest 1603-94-100002
concerning your action in

classifying and assessing duty on close-die forgings under the
Harmonized Tariff Schedule of the

United States (HTSUS).

FACTS:

The merchandise consists of close-die forgings, which are comprised of
alloy steel rings which

have been forged, shot blasted, and annealed. It is our understanding
from the information

submitted that, once imported into the U.S., these forgings will be sold
to a bearing company

where they will be processed into inner and outer rings for thrust ball
bearings.

The forgings were entered on August 2, 1993, under subheading
7228.70.60, HTSUS, as

other shapes of alloy steel. The entry was liquidated on April 1, 1994,
under subheading

8482.99.10, HTSUS, as parts of ball bearings. The protest was timely
filed on June 15, 1994.

The subheadings under consideration are as follows:

7228.70.60: . . . angles, shapes and sections, of other

alloy steel; . . . : \[a\]ngles, shapes and

sections: \[o\]ther.

The 1993 general, column one rate of duty for goods classifiable under
this provision

is 5.3 percent ad valorem.

8482.99.10: \[b\]all or roller bearings, and parts thereof:

\[p\]arts: \[o\]ther: \[p\]arts of ball bearings

including parts of ball bearings with integral

shafts).

The 1993 general, column one rate of duty for goods classifiable under
this provision

is 11 percent ad valorem.

ISSUE:

Whether the close-die forgings are classifiable under subheading
7228.70.60, HTSUS, as other

shapes of alloy steel, or under subheading 8482.99.10, HTSUS, as parts
of 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.

Chapter 72, note 1(n), HTSUS, states, in relevant part:

1\. In this chapter . . ., the following expressions have the

meanings hereby assigned to them:

\(a\) - (m) xxx

\(n\) Angles, shapes and sections

Products having a uniform solid cross section along

their whole length which do not conform to any of the

definitions at (ij), (k), (l) or (m) above or to the

definition of wire. . .

Because the forgings are in the shape of rings, they do not possess a
uniform solid cross

section, and cannot, for classification purposes, be \"angles, shapes
and sections\". Therefore, the

forgings are precluded from classification under subheading 7228.70.60,
HTSUS.

GRI 2(a) states that:

\[a\]ny reference in a heading to an article shall be taken to

include a reference to that article incomplete or unfinished, provided
that, as

entered, the incomplete or

unfinished article has the essential character of the

complete or finished article. It shall also include a reference to that
article complete or

finished (or falling to be classified as complete or finished by virtue
of this rule), entered

unassembled or disassembled.

In understanding the language of the HTSUS, the Harmonized Commodity
Description and

Coding System Explanatory Notes may be utilized. The Explanatory Notes,
although not

dispositive or legally binding, provide a commentary on the scope of
each heading of the HTSUS,

and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54

Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note 2(a)(II) (p.
2) states that:

\[t\]he provisions of this Rule also apply to blanks unless

these are specified in a particular heading. The term

\"blank\" means an article, not ready for direct use, having

the approximate shape or outline of the finished article or

part, and which can only be used, other than in exceptional

cases, for completion into the finished article or part.

Semi-manufactures not yet having the essential shape of the

finished articles (such as is generally the case with bars,

discs, tubes, etc.) are not regarded as \"blanks\".

It is our position that the subject forgings, in the shape of rings, are
blanks. Although they are

not finished inner or outer rings, they possess their approximate shape.
Also, it is our

understanding that these rings are only used in the manufacture of inner
or outer rings for thrust

ball bearings. The fact that the forgings are sold to a bearing company
is evidence of their use.

The protestant claims that the forgings are not principally used to form
inner or outer rings,

and can be used in several other applications. However, the protestant
has not provided any

evidence to support this claim, nor were any of these other applications
specifically mentioned.

Based upon the shape and composition of the forgings, it is our position
that they are blanks

which will be used to form inner or outer rings for thrust ball
bearings. Therefore, based upon

GRI 2(a), the forgings are unfinished parts of ball bearings
classifiable under subheading

8482.99.05, HTSUS.

HOLDING:

The close-die forgings are classifiable under subheading 8482.99.10,
HTSUS, as parts of ball

bearings.

The protest should be DENIED. In accordance with Section 3A(11)(b) of
Customs

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

decision, together with the Customs Form 19, should be mailed by your
office to the

protestant no later than 60 days from the date of this letter. Any
reliquidation of the entry

in accordance with the decision must be accomplished prior to mailing of
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 the public via the Diskette Subscription Service, Freedom of
Information Act,

and other public access channels.

Sincerely,

John Durant, Director

Commercial Rulings Division