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HQ 955573


April 15, 1994

CLA-2 CO:R:C:M 955573 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 7318.21.00; 7320.90.50

District Director
U.S. Customs Service
2nd and Chestnut Streets
Room 102
Philadelphia, Pennsylvania 19106-2999

RE: Protest 1101-93-100543; disc springs; disc spring washers; HQ 954478; C.I.E. 615/66 and Suppl. #1; EN 73.18; EN 73.20

Dear District Director:

The following is our decision regarding Protest 1001-92- 107315, which concerns the classification of spring washers under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on March 29, 1993, and the entry was liquidated on July 9, 1993. The protest was timely filed on October 6, 1993.

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 imports are 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 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 articles were classified upon liquidation under subheading 7318.21.00, HTSUS, which provides for spring washers and other lock washers, of iron or steel, and 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, or 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 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%)

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.

Your office has indicated that approximately 95 percent of the imports 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. They are classifiable as spring washers under subheading 7318.21.00, HTSUS. See HQ 954478, dated August 10, 1993.

The protestant contends that a uniform and established practice has been established to classify the articles in question under subheading 7318.22.00, HTSUS. 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.

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." Customs then held that Belleville washers are classifiable under subheading 7318.21.00, HTSUS. Accordingly, the protestant's contention is without merit.

HOLDING:

The Belleville 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 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, Lexis, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director

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