The tariff classification of U-grooved idler rollers from Mexico

NY 813389 August 18, 1995 CLA-2-84:S:N:N1:103 813389 CATEGORY: Classification TARIFF NO.: 8485.90.0080 Mr. John Paul Vyborny Collectron of Arizona, Inc. 225 N. Freeport Drive Nogales, AZ 85621 RE: The tariff classification of U-grooved idler rollers from Mexico Dear Mr. Vyborny: In your letter dated July 31, 1995 on behalf of Osborn Manufacturing you requested a tariff classification ruling. In a previous letter you had requested a ruling as to the tariff classification of various types of idler rollers, including plain, plain eccentric, flanged, flanged eccentric, V- grooved, V-grooved eccentric, U-grooved, plain yoke, flanged yoke, and V-grooved yoke. In response to your request this office issued ruling letter NY 801939 dated Oct. 11, 1994. In this ruling the various types of idler rollers, with the exception of the U-grooved, were held to be classifiable in subheading 8485.90.0080, Harmonized Tariff Schedule of the United States (HTS), due to their use in a wide range of machinery. Ruling letter NY 801939 further advised you that we could not provide a classification ruling on the U-grooved load rollers without additional information as to their use. Literature submitted with the previous ruling request indicated the U- grooved idler rollers consisted of an outer steel roller containing a U-shaped groove, roller bearings, and a threaded stud. According to the literature they were used as wire guides and idler pulleys. In your letter of Sept. 8, 1995 you state the U-grooved idler rollers are not pulleys and are not designed for pulley applications. You also indicate that they perform the same functions as the other types of load rollers discussed in ruling Letter NY 801939, except that the U-grooved rollers ride on top of a wire rather than on a rail or track. The U-grooved configuration, like the V-grooved type, maintains alignment with another surface such as a guide wire. Based on the foregoing, the applicable subheading for the U- grooved load rollers will also be 8485.90.0080, HTS, which provides for other machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere.... The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport