CLA-2 CO:R:C:M 956913 LTO
District Director
U.S. Customs Service
2nd and Chestnut Streets
Room 102
Philadelphia, PA 19106-2999
RE: Protest 1101-94-100421; disc springs; disc spring washers;
HQs 954478, 955573; C.I.E. 615/66 and Suppl. #1; EN 73.18;
EN 73.20; Hemscheidt Corp. v. U.S.; Thomas Equipment Ltd. v.
U.S.; 19 U.S.C. 1315(d)
Dear District Director:
The following is our decision regarding Protest 1101-94-
100421, which concerns the classification of articles described
as "disc spring washers/Belleville type washers" under the
Harmonized Tariff Schedule of the United States (HTSUS). The
subject merchandise was entered on November 23, 1993, and the
entry was liquidated on June 17, 1994. The protest was timely
filed on July 19, 1994.
FACTS:
The articles are described as "disc spring washers/
Belleville type washers." They are used in the automotive
industry. Your office has indicated that approximately 95
percent of the subject goods are in fact disc springs.
"Belleville washer" is a term which is often applied to articles
also known as conical spring washers. Conical spring washers are
often called Belleville washers because, in appearance, they
resemble the articles called Belleville springs. "Belleville
spring" is a term which is often applied to articles also known
as conical disc springs.
Belleville springs are made to conform to industry standards
for springs. Belleville washers, which are made to conform to
industry standards for spring washers, are intended for use - 2 -
underneath a nut or screw head to maintain tension. They are a
type of lock washer.
The protestant contends that the articles are classifiable
under subheading 7318.22.00, HTSUS, which provides for other
washers, of iron or steel. The Belleville washers were
classified upon liquidation under subheading 7318.21.00, HTSUS,
which provides for spring washers and other lock washers, of iron
or steel, while the disc springs were classified under subheading
7320.90.50, HTSUS, which provides for other springs, of iron or
steel.
ISSUE:
Whether the articles described as "disc spring washers/
Belleville washers" are classifiable as other washers, of iron or
steel, under subheading 7318.22.00, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings. See
T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The subheadings at issue are as follows:
7318 Screws, bolts, nuts, coach screws, screw
hooks, rivets, cotters, cotter pins,
washers (including spring washers) and
similar articles, of iron or steel:
Non-threaded articles:
7318.21.00 Spring washers and other lock
washers (5.8%)
7318.22.00 Other washers (free)
7320 Springs and leaves for springs, of iron
or steel:
Other:
7320.90.50 Other (5.7%)
- 3 -
In HQ 955573, dated April 15, 1994, this office denied
Protest 1101-93-100543, which concerned the importation of the
same merchandise by the same importer. In HQ 955573, the
articles described as "disc spring washers" were classified under
subheading 7320.90.50, HTSUS, which provides for other springs,
of iron or steel, while those described as "Belleville washers"
were classified under subheading 7318.21.00, HTSUS, which
provides for spring washers, of iron or steel. For the following
reasons, we find that this decision was correct and that the
current protest should, likewise, be denied.
In the present case, your office has indicated that
approximately 95 percent of the subject goods are disc springs.
EN 73.20, pg. 1031, states that heading 7320, HTSUS, "covers iron
or steel springs of all types, irrespective of their use, other
than clock or watch springs of heading 91.14 [emphasis in
original]." Accordingly, the disc springs are classifiable under
subheading 7320.90.50, HTSUS.
With regard to the remaining articles described as
"Belleville washers," EN 73.18, pg. 1030, states that "[w]ashers
are usually small, thin discs with a hole in the centre; they are
placed between the nut and one of the parts to be fixed to
protect the latter. They may be plain, cut, split (e.g.,
Grower's spring washers), curved, cone shaped, etc. [emphasis in
original]." "Belleville washers" are conical spring washers, and
they are classifiable as spring washers under subheading
7318.21.00, HTSUS. See HQ 954478, dated August 10, 1993 (wherein
we noted that in NY 858663 issued on December 14, 1990, steel
conical spring washers were held to be classifiable under
subheading 7318.21.00, HTSUS, and that Belleville washers, which
are conical spring washers, are likewise classifiable under
subheading 7318.21.00, HTSUS).
As in HQ 955573, the protestant again contends that a
uniform and established practice has been established to classify
the articles in question under subheading 7318.22.00, HTSUS. In
HQ 955573, we stated as follows:
In C.I.E. 615/66, dated February 11, 1966, Customs held
that certain "disc washers, also known as disc springs,
belleville springs, belleville washers, or belleville
spring washers" are classifiable under item 652.87,
Tariff Schedules of the United States (TSUS), as
springs of base metal. This ruling was reconsidered on
August 15, 1966 (C.I.E. 615/66 Suppl. #1), and Customs
determined that a "uniform and established practice"
exists pursuant to which "springs which are also called
disc springs, disc washers, belleville spring washers
and belleville washers" are classifiable under item
646.70, TSUS, as other washers.
- 4 -
However, Customs has already considered the
applicability of C.I.E. 615/66 to the classification
of spring washers under the HTSUS. In HQ 954478,
Customs noted that spring washers were not specifically
provided for by name in the TSUS and stated that,
[c]oncerning the classification of spring washers in
the HTSUS, C.I.E. 615/66 is not dispositive. The
nomenclature has changed and a dissimilar interpretation
is required by the text of the HTSUS. Unlike the TSUS,
spring washers are specifically provided for in the
HTSUS."
We then held that Belleville washers were classifiable under
subheading 7318.21.00, HTSUS. Accordingly, the protestant's
contention is without merit.
We note that the protestant has cited Hemscheidt Corp. v.
United States, 858 F. Supp. 223 (July 8, 1994), in support of the
claim that a uniform and established practice has been
established, so that Customs must file a notice in the Federal
Register prior to the imposition of a higher duty rate. See 19
U.S.C. 1315(d). Hemscheidt concerned a TSUS provision (item
664.08, TSUS) and HTSUS provisions (headings 8430 and 8431,
HTSUS) in which the Court found, when comparing the language of
the provisions, "significant similarities." See also Thomas
Equipment Ltd. v. United States, Slip Op. 95-29 (February 28,
1995) (wherein the court stated that section 1315(d) would
require Customs to publish notice in the Federal Register where
"the HTSUS contained a provision with exactly the same terms and
duty rate [as the TSUS provision] . . . [and] both the
legislative history and explanatory notes for the HTSUS provision
lacked any evidence indicating an intent to deviate from the UEP
developed under the TSUS.")
In the present case, the TSUS provision (item 652.87, TSUS)
is not similar to the HTSUS provision (subheading 7318.21.00,
HTSUS), in that the latter specifically provides for "spring
washers." Thus, although an appeal from the Hemscheidt decision
is still pending before the United States Court of Appeals for
the Federal Circuit (No. 94-1511, docketed September 22, 1994),
it is our opinion that any decision in that case is inapplicable
to the case at hand.
Finally, it is also noted that the protestant has petitioned
the United States Court of International Trade to review our
decision in HQ 955573 (Case Nos. 941000575, 941000576). Inasmuch
as HQ 955573 concerns the importation of the same merchandise at
the same port by the same importer, the issues involved in the
current protest are pending before the court. Thus, no purpose
is served by further review by Customs. Accordingly, this
protest should be denied.
- 5 -
HOLDING:
The Belleville washers ("Belleville type washers") are
classifiable under subheading 7318.21.00, HTSUS, which provides
for spring washers and other lock washers, of iron or steel.
The disc springs ("disc spring washers") are classifiable
under subheading 7320.90.50, HTSUS, which provides for other
springs, of iron or steel.
The protest should be DENIED. In accordance with section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, this decision, together
with the Customs Form 19, should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to the mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division