CLA-2 OT:RR:CTF:TCM H263900 RGR
Mr. Christophe Beauregard
Customs Compliance Department
Richelieu Hardware Ltd.
7900 Henri-Bourassa Blvd. West
St-Laurent, QC H4S 1V4 CANADA
RE: Request for reconsideration of NY N259010; Tariff classification of a cam fastener and a dowel composed of zinc
Dear Mr. Beauregard:
This is in response to your letter, on behalf of Richelieu Hardware Ltd. (Richelieu), dated January 5, 2015, in which you request reconsideration of New York Ruling Letter (NY) N259010, dated December 3, 2014. Specifically, you request reconsideration on the tariff classification of a cam fastener and dowel made of zinc.
In NY N259010, the National Commodity Specialist Division of U.S. Customs and Border Protection (CBP) classified the cam fastener and dowel under subheading 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in pertinent part: “Other furniture and parts thereof: Parts: Other: Other: Other. Other.” Pursuant to your reconsideration request, dated January 5, 2015, we have reviewed NY N259010 and find it to be in error.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the CUSTOMS BULLETIN, Volume 50, No. 34, on August 24, 2016, proposing to revoke NY N259010, and any treatment accorded to substantially identical transactions. No comments were received in response to this notice.
FACTS:
In NY N259010, based on a sample submitted by Richelieu, CBP described the cam fastener and dowel as entirely made of zinc, with the shaft of the dowel encased in plastic. The ruling states that the cam fits into a hole, usually in a wooden piece of furniture, and that the dowel also fits into a hole in a second piece of unassembled furniture that is placed perpendicular to the first piece. The dowel locks into place by the cam when the cam is tightened through a screwing action. The cam and dowel are used to fasten or bind parts of furniture together and may also be used to fasten other items such as wall shelving units.
ISSUE:
Whether the instant cam fastener and dowel are classified under subheading 9403.90.80 as “[o]ther furniture and parts thereof: [p]arts: [o]ther,” or under subheading 7907.00.60 as “[o]ther articles of zinc: [o]ther.”
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
The HTSUS headings under consideration are as follows:
9403: Other furniture and parts thereof:
7907: Other articles of zinc:
Chapter 94, Note 1(d) states that this chapter does not cover “[p]arts of general use as defined in Note 2 to Section XV, of base metal (section XV).” Section XV, Note 2(a) states that “[t]hroughout the tariff schedule, the expression ‘parts of general use’ means: [a]rticles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals.” Section XV, Note 3 also states that throughout the tariff schedule, the expression “base metals” includes zinc.
Accordingly, we must determine whether the instant cam fastener and dowel are classifiable in Section XV as “parts of general use” before we may address whether the instant articles are classifiable in Chapter 94, HTSUS, as other furniture and parts thereof. In relevant part, Section XV, Note 2, defines “parts of general use” to mean those articles classifiable in heading 7307, 7312, 7317, 7318 and similar articles of base metals. Heading 7318, HTSUS, includes screws, bolts and other fasteners, and similar articles of iron or steel. The subject cam fastener and dowel are made from zinc, which is a base metal pursuant to Section XV, Note 3. Thus, reading these Notes together, if we determine that the cam fastener and dowel are articles similar to fasteners of heading 7318, HTSUS, it cannot be classified as a “part” under heading 9403, HTSUS.
Heading 7318, HTSUS, covers screws, bolts, nuts, coach screws, screw hooks, rivets coffers, coffer pins, washers (including spring washers) and similar articles, of iron or steel. In Rocknel Fasteners v. the United States, the Court of International Trade set forth the common and commercial meaning of bolts and screws: A bolt as “an externally threaded fastener designed for insertion through holes in assembled parts, and is normally intended to be tightened or released by torqueing a nut. [A] screw [is defined] as "an externally threaded fastener capable of being inserted into holes in assembled parts, of mating with a preformed internal thread or forming its own thread, and of being tightened or released by torqueing the head.” See Rocknel Fastener v. United States, 24 C.I.T. 900 (Ct. Int'l Trade 2000). We also note that in our past rulings, we have classified steel cam fasteners under heading 7318. For example, in Headquarters Rulings Letter (HQ) 950862, dated May 1, 1992, legacy Customs determined that a steel cam fastener, tightened and released by torque, had the primary design characteristics of a screw and is provided for in heading 7318. See also, NY I82967 (June 19, 2002); NY H86193 (Dec. 19, 2001); NY E84425 (July 13, 1990); NY D83927 (Nov. 12, 1998); NY D83177 (Oct. 14, 1998).
Heading 7318, HTSUS, covers screws, bolts, nuts, coach screws, screw hooks, rivets coffers, coffer pins, washers (including spring washers) and similar articles, of iron or steel. Fasteners v. the United States, the Court of International Trade set forth the common and commercial meaning of bolts and screws: A bolt as “an externally threaded fastener designed for insertion through holes in assembled parts, and is normally intended to be tightened or released by torqueing a nut. [A] screw [is defined] as "an externally threaded fastener capable of being inserted into holes in assembled parts, of mating with a preformed internal thread or forming its own thread, and of being tightened or released by torqueing the head.” See Rocknel Fastener v. United States, 24 C.I.T. 900 (Ct. Int'l Trade 2000). We also note that in our past rulings, we have classified steel cam fasteners under heading 7318. For example, in Headquarters Rulings Letter (HQ) 950862, dated May 1, 1992, legacy Customs determined that a steel cam fastener, tightened and released by torque, had the primary design characteristics of a screw and is provided for in heading 7318. See also, NY I82967 (June 19, 2002); NY H86193 (Dec. 19, 2001); NY E84425 (July 13, 1990); NY D83927 (Nov. 12, 1998); NY D83177 (Oct. 14, 1998).
The cam fastener at issue fits into a hole, usually in a wooden piece of furniture, while the dowel also fits into a hole of a second piece of unassembled furniture that is placed perpendicular to the first piece. By tightening the cam through a screwing action while placing the unassembled parts of furniture perpendicular to each other, the dowel is locked into place, thereby fastening the two parts together. In addition to fastening parts of furniture together, the subject cam fastener and dowel can be used to fasten other items, such as well shelving units. The subject cam fastener and dowel are similar to steel cam fasteners that we have classified as “parts of general use” under heading 7318, HTSUS, in that they perform like steel cam fasteners, except that they are made of zinc instead of steel. We further note that in addition to fastening parts of furniture together, the cam fastener and dowel may be used to fasten other items such as wall shelving units. Thus, the subject merchandise is not designed for a specific article and meets the definition of a “part of general use” as described in General Note 2(a) to Section XV, HTSUS. According to General Explanatory Note (C), Section XV, HTSUS:
[P]arts of general use (as defined in Note 2 to this section) presented separately are not considered as parts of articles, but are classified in the headings of this Section as appropriate to them. This would apply, for example, in the case of bolts specialized for central heating radiators or springs specialized for motor cars. The bolts would be classified in heading 73.18 (as bolts) and not in heading 73.22 (as parts of central heating radiators). The springs would be classified in heading 73.20 (as springs) and not in heading 87.08 (as parts of motor vehicles).
Reading the above General EN together with General Note 1(d) to Chapter 94, HTSUS, which states that Chapter 94 does not cover “parts of general use, as defined in Note 2 to Section XV, of base metal. . . ,” we find that the cam fastener and dowel are excluded from classification under heading 9403, HTSUS, which covers parts of furniture. Further, Section XV requires that parts of general use made of base metals are classified according to their constituent materials. Thus, the proper classification for the cam fastener and dowel made of zinc is heading 7907, HTSUS, as “[o]ther articles of zinc.”
Therefore, upon reconsideration, CBP has determined that the classification in NY N259010 of the subject cam fastener and dowel is revoked.
HOLDING:
Pursuant to GRIs 1 and 6, the cam fastener and dowel made of zinc is classified under heading 7907, HTSUS, and specifically provided for under subheading 7907.00.60, HTSUS, as “[o]ther articles of zinc: [o]ther.” The general, column one, rate of duty is 3% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N259010, dated December 3, 2014, is REVOKED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division