Classification of rolled steel rings as iron and steel articles upheld where bearing-race characteristics were not proven.

Imported rolled steel rings were not shown to have become semi-finished taper roller bearing races because the documents did not adequately correlate the goods with the drawings or invoice particulars, and no sufficient evidence established that they had acquired the essential characteristics of bearing races. On the material before it, the claimed size and design correspondence was insufficient to treat the rings as bearing components. The goods were therefore correctly classified as other articles of iron and steel under Heading 73.33/40, and classification under Heading 84.62(1) was rejected.

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Issues: Whether the imported rolled steel rings were classifiable as semi-finished taper roller bearing races under Heading 84.62(1), or as other articles of iron and steel under Heading 73.33/40.

Analysis: The imported goods were invoiced as rolled steel rings. The claimed re-classification depended on linking the goods to drawings and invoice particulars, but the documents did not adequately establish such correlation. No sufficient evidence was produced to show that the rings had in fact become semi-finished components of roller bearings or had acquired the essential characteristics of the finished bearing races. On the material before it, the goods could not be treated as bearing components merely on the basis of claimed size and design correspondence.

Conclusion: The goods were correctly classifiable under Heading 73.33/40 as other articles of iron and steel, and the claim for classification under Heading 84.62(1) failed.

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