CLA-2:CO:R:C:M 952943 JAS
Mr. Uli Walther
GRK Reisser Screws Canada Ltd.
RR 1-1499 Rosslyn Road
Thunder Bay, Ontario P7C 4T9
Canada
RE: Self-Tapping Screw, R2 and R3; 7318.14.10, HTSUS; Wood
Screw; Multi-Purpose Screw Used in Metal, Wood, Drywall,
Plastics; Heat Treated, Case Hardened Screw; District
Ruling 877963 Reconsidered
Dear Mr. Walther:
In your letter of May 11, 1992, you ask that we reconsider a
ruling issued under the District Ruling Program classifying your
R2 and R3 zinc plated steel screws as wood screws. Samples and
documentation are submitted.
FACTS:
The R2 screws are represented by thirty two (32) samples,
many of which are duplicates. These fasteners range from 9/16
inch to nearly 4 inches in length. Most are of yellow, zinc
plated steel while a few are either brown chromated antique or
stainless steel antique. Half are fully threaded and the other
half have shanks that are 2/3 threaded. Some have flat cross
recess (phillips and pozidriv) heads and some square cross recess
or socket heads. All have gimlet points. The R3 screws are
represented by multiples of the same sample, presumably of
yellow, zinc plated steel. It measures 1 9/16 inches long and is
threaded along 2/3 of its shank. It has a gimlet point and a
flat, recessed posidriv head.
The ruling in question (877963, dated October 5, 1992), was
issued by the District Director of Customs, Ogdensburg, and
addressed the tariff status of these R2 and R3 steel screws,
which you described as multi-purpose threaded fasteners. The
samples that accompanied your request were found to be of
hardened steel with countersunk and self-countersunk heads. The
concerned import specialist determined from the submitted data - 2 -
that the samples did not significantly differ from standard wood
screws which they closely resemble. The R2 and R3 steel screws
were held to be classifiable in subheading 7318.12.00, Harmonized
Tariff Schedule of the United States (HTSUS), a provision for
other wood screws.
You maintain that these fasteners are self-tapping screws
having shanks or threads with a diameter of less than 6 mm, of
the type provided for in subheading 7318.14.10, HTSUS. Your
request for reconsideration is based primarily on the fact that
the R2 and R3 screws are case hardened. Standard wood screws,
you state, are unhardened. You have submitted a letter, dated
November 15, 1991, directed to you by the Canadian Ministry of
Industry Science and Technology. The letter states that Canadian
manufacturers and installers of these fasteners regard them as
self-tapping screws because the material is case hardened which
they claim is a main requirement for tapping screws. Independent
studies you have initiated in Canada conclude that the major
difference between wood screws and self-tapping screws is that
the latter are heat treated to achieve a material hardness
sufficient to cut their own threads in relatively hard materials.
ISSUE:
Whether threaded fasteners that are heat treated can be
classifiable as wood screws.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
Under the HTSUS' predecessor tariff code, the Tariff
Schedules of the United States (TSUS), screws that were not
hardened by heat treating were presumed to be incapable of use in
metal and, absent contrary evidence, were presumed to be used
primarily in wood. This position came to be misinterpreted as - 3 -
saying that screws that were case hardened by heat treating
cannot be wood screws. This is incorrect. In fact, the wood
screw standard in ANSI/ASME B18.6.1 indicates that screws may be
heat treated at the option of the purchaser or the manufacturer
to develop adequate torsional strength for the intended
application.
Under the HTSUS, relevant ENs indicate at p. 1029 that
Screws for wood differ from bolts and screws for metal in that
they are tapered and pointed, and they have a steeper cutting
thread since they have to bite their own way into the material
(Emphasis original). Further, wood screws almost always have
slotted or recessed heads and they are never used with nuts. The
ENs are silent on the issue of heat treating. The notes do,
however, suggest that screws for wood have steeper cutting
threads than screws for metal, primarily the number of threads
per inch, i.e., tapping screws usually have more threads per
inch. Threads per inch and other dimensions are listed in tables
contained in American National Standards Institute (ANSI)
designations B18.6.4 (type AB tapping screws) and B18.6.1 (wood
screws). It was these dimensional standards that served as the
basis for the decision in ruling 877963.
HOLDING:
Threaded fasteners represented by samples designated R2 and
R3 do not resemble any standard tapping screw. They do, however,
resemble standard wood screws and are therefore classifiable in
subheading 7318.12.00, HTSUS. District Ruling 877963, dated
October 5, 1992, is affirmed.
Sincerely,
John Durant, Director