Essential character and commercial identity govern tariff classification of pillow blocks with integral ball bearings.

Imported pillow blocks with integral ball bearings were classified by their essential character and commercial identity. Because the bearing formed part of a complete unit, was not intended for separate commercial use, and was understood in trade as a pillow block rather than a separate ball bearing, the article could not be split for tariff purposes merely because the bearing was detachable by force. Availability of replacement parts was not decisive. The goods were therefore assessed as integral component parts of machinery under item 72(3), not as ball bearings under item 72(35).

---

---

Issues: Whether imported pillow blocks with integral ball bearings were classifiable under item 72(3) as component parts of machinery or under item 72(35) as ball bearings.

Analysis: The goods were pillow blocks of a particular make in which the bearing formed part of the complete unit and was not intended for separate commercial use. The decisive factors were that the bearing was integral to the pillow block, the unit was understood in the commercial world as pillow blocks and not as ball bearings, and detachability by application of force did not convert the article into a separate ball bearing for tariff purposes. Replacement availability was not treated as determinative. The proper approach was to classify the article according to its essential character and commercial identity, not by splitting an integrated unit into separate components when that would ignore its functional and commercial reality.

Conclusion: The goods were held assessable under item 72(3) as integral component parts of machinery and not under item 72(35) as ball bearings.

---