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Issues: Whether imported ball bearings were classifiable under sub-heading 8482.10 as ball bearings or under Heading 85.03 as parts of electric motors, and whether the benefit of Notification No. 62/94-Cus. was available.
Analysis: The imported goods were undisputedly ball bearings, and sub-heading 8482.10 provided a specific entry for that item. A product covered by a specific tariff entry cannot be shifted to another heading merely because it is intended for use in the manufacture of electric motors. The asserted end-use did not alter the classification from Chapter 84 to Chapter 85. The earlier benefit obtained under other notifications for initial setting up of the unit did not assist the appellants after rescission of the earlier exemption.
Conclusion: The goods were correctly classified as ball bearings under sub-heading 8482.10, and the claimed classification under Heading 85.03 with the benefit of Notification No. 62/94-Cus. was not available.