CLA-2 CO:R:C:M 087588 CMS
8708.29.00
Mr. R. Brian Burke, Esq.
Rode & Qualey
295 Madison Avenue
New York, NY 10017
RE: Automotive Seat Belt Retractor Subassembly; Springs; Base
Metal; Parts And Accessories Of Motor Vehicles
Dear Mr. Burke,
Your request on behalf of Sandvik Steel Company, dated July
11, 1990, for a classification ruling on certain seat belt
retractor subassemblies has been referred by the Regional
Commissioner of Customs, New York to Customs Headquarters for a
reply. Our ruling follows.
FACTS:
The merchandise is described by the importer as a retractor
subassembly for use in an automotive seat belt. The subassembly
is comprised of a coiled steel spring anchored in a plastic
fitting which is open on one side. The steel spring is
lubricated. After importation the spring is attached to the
seat belt retractor shaft around which the seat belt is wound.
The plastic fitting has bolt holes and flange slots for
attachment to the main seat belt retractor assembly. After
attachment the subassembly also houses part of the main retractor
assembly.
ISSUE:
Is the merchandise classified in Heading 7320 as springs of
iron or steel, or in Heading 8708 as parts and accessories of the
motor vehicles of headings 8701 to 8705?
-2-
LAW AND ANALYSIS:
The Harmonized Tariff Schedules of the United States
Annotated (HTSUSA) superseded the TSUS effective January 1, 1989.
The HTSUSA provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 7320 describes springs and leaves for springs, of
iron or steel. Heading 8708 describes parts and accessories of
the motor vehicles of headings 8701 to 8705.
Heading 8708 is a Section XVII heading. Section XVII Note
2(b) provides that "parts and accessories" do not apply to
"[p]arts of general use, as defined in note 2 to section XV, of
base metal...". Section XV Note 2(b) provides that "parts of
general use" include "[s]prings and leaves for springs, of base
metal...".
Pursuant to Section XVII Note 2(b), if the merchandise is
described as springs of base metal, it is excluded from Section
XVII which includes Heading 8708.
The Explanatory Notes to Heading 7320, pp. 1031-1032,
provide that "[t]he heading covers iron or steel springs of all
types, irrespective of their use...", and that "[s]prings may be
equipped with U-bolts (e.g., for leaf-springs) or other fittings
for assembly or attachment." The plastic fitting which retains
the spring under consideration acts as a fitting for attachment
to the main retractor assembly.
The importer argues on p. 5 of the July 11, 1990 submission
that the merchandise is not classified in Heading 7320 because it
"...is not simply a spring of iron or steel provided for in
Heading 7320." The importer refers to language in the
Explanatory Notes to Heading 7320 that the heading excludes
"...[s]prings assembled with other articles to form, for
example, automatic door closers (heading 83.02), identifiable
parts of machinery (Section XVI)...".
The importer argues on pp. 5-6 of the submission that "[t]he
injection-molded plastic retractor housing is more than merely a
fitting, like a U-bolt, for attaching the spring component to
something else. Besides anchoring and containing the tensioned
spring in its spring cup portion, the sub-assembly housing also
houses a portion of the retractor mechanism for the seat belt
itself. Accordingly, the combination of the plastic sub-assembly
housing and the tensioned spring is not provided for in Heading
-3-
7320 as a spring of iron or steel, and is also not properly
described as a 'part of general use, of base metal'."
We disagree. The Section XV Note 2 parts of general use
language for "[s]prings and leaves for springs, of base
metal..." certainly encompasses "[s]prings and leaves for
springs, of iron or steel...", described by Heading 7320. The
tensioned spring under consideration might not typically be
attached with a U-bolt, but would be typically retained in a
fitting such as the plastic housing at issue which keeps the
spring from unwinding. The fitting is complete with bolt holes
and flange slots to facilitate attachment to the main seat belt
retractor assembly. The Explanatory Notes to Heading 7320, p.
1032 provide that "[s]prings may be equipped with U-bolts...or
other fittings for assembly or attachment" (emphasis added). By
examining a sample of the merchandise and a main retractor
assembly, it can be seen that the plastic fitting's role in
housing part of the main retractor assembly is merely incidental
to the features and design of the merchandise as a tensioned
spring in its retaining fitting prepared for attachment to the
main assembly.
The merchandise is described by Heading 7320 and is
classified as springs of iron or steel, other, other, in
7320.90.50, HTSUSA.
HOLDING:
The merchandise is classified as springs of iron or steel,
other, other, in 7320.90.50, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division