CLA-2 CO:R:C:M 954478 DWS
Mr. Gerhard Schremmer
Schnorr Corporation
56-02 Roosevelt Avenue
P.O. Box 428
Woodside, NY 11377
RE: Belleville Washers; Spring Washers; CIE 615/66; NY 858663;
Item 646.70; 7318.22.00
Dear Mr. Schremmer:
This is in response to your letter of June 21, 1993,
concerning the classification of Belleville washers under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of Belleville washers, otherwise
known as conical spring washers. These washers are intended for
use underneath a nut or screwhead to maintain tension. In defining
spring washers, The New Encyclopedia Brittania states that "[t]o
prevent loosening, several other types of washers are used. All
act as springs to compensate for any increase in the distance
between the head of a bolt and the nut, or between the head of a
screw and the object being clamped. In addition to the spring
action, some of these washers have teeth that bite into the
workpiece and the screwhead and provide a locking action. The
conical washer . . . has spring action, but the only locking action
is provided by friction."
The subheadings under consideration are as follows:
7318.21.00: [s]crews, bolts, nuts, coach screws, screw hooks,
rivets, cotters, cotter pins, washers (including
spring washers) and similar articles, of iron or
steel: [n]on-threaded articles: [s]pring washers
and other lock washers.
The general, column one rate of duty is 5.8 percent ad
valorem.
7318.22.00: [o]ther washers.
Goods classifiable under this provision receive duty free
treatment.
ISSUE:
Whether the Belleville washers are classifiable under
subheading 7318.21.00, HTSUS, as spring washers, or under
subheading 7318.22.00, HTSUS, as other washers?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In a letter issued by the Customs Information Exchange dated
August 15, 1966 (CIE 615/66), it was stated that a uniform and
established practice existed for the classification of Belleville
washers under item 646.70, Tariff Schedules of the United States
(TSUS), as other washers. It is noted that spring washers were not
specifically provided for by name in the TSUS.
Decisions under the TSUS are not dispositive in interpreting
the HTSUS, which became effective on January 1, 1989. However, on
a case-by-case basis they should be considered instructive in
interpreting the HTSUS, particularly where the nomenclature
previously interpreted in those decisions remains unchanged and no
dissimilar interpretation is required by the text of the HTSUS.
H. Conf. Rep. No. 576, p.550.
Concerning the classification of spring washers in the HTSUS,
CIE 615/66 is not dispositive. The nomenclature has changed and
a dissimilar interpretation is required by the text of the HTSUS.
Unlike in the TSUS, spring washers are specifically provided for
in the HTSUS.
In fact, in NY 858663, dated December 14, 1990, steel conical
spring washers were held to be classifiable under subheading
7318.21.00, HTSUS.
Consequently, it is our position that Belleville washers,
which are conical spring washers, are classifiable under subheading
7318.21.00, HTSUS.
HOLDING:
The Belleville washers are classifiable under subheading
7318.21.00, HTSUS, as spring washers.
Sincerely,
John Durant, Director