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HQ 956913




March 9, 1995

CLA-2 CO:R:C:M 956913 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 7318.21.00; 7320.90.50

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%)

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.

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.

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

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