HQ 959570

December 20, 1996

CLA-2 RR:TC:MM 959570 JAS

CATEGORY: Classification

TARIFF NO.: 7316.19.00

Port Director of Customs

P.O. Box 619050

Dallas/Ft. Worth, TX 75261

RE: PRD 5501-96-100179; Inner Cap Nut; Steel Fastener With Internal and
External Threads; Threaded Fastener for Use With Studs in Wheel Hub
Assembly; Nuts, Subheading 7318.16.00; Other Threaded Fasteners; NY
829971; United-Carr

Fastener Corp. v. U.S.

Dear Port Director:

This is our decision on Protest 5501-96-100179, filed

against your classification of a fastener called the \"cap nut,\"

models 5988, 35336, 35337, 22621 and 22622, made in Taiwan.

Drawings and descriptive literature were submitted with the

protest. The entries under protest were liquidated on March 5

and 15, 1996, and this protest timely filed on April 13, 1996.

In response to a request from this office, counsel for the

protestant clarified certain issues in a submission dated

November 25, 1996.

FACTS:

The articles under protest, also referred to as inner cap

nuts, are of carbon steel, 1 1/8 inches long. They are tubular,

threaded both internally and externally, and are square-sided on

one end and open, lip-shaped on the other end. Inner cap nuts

are used to hold and secure the rear wheels on trucks and

trailers having dual rear wheels. In use, the rear inner wheel

is mounted on the studs of the truck\'s wheel hub and the inner

cap nut threaded onto each stud and torqued by the square-sided

end. This holds the wheel in place by means of the lip-shaped

end. Then, the outer wheel is mounted on the wheel hub over the

inner cap nut and a standard lug nut threaded onto the inner cap

nut to secure the outer wheel.

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Counsel maintains that these articles are commonly and

commercially referred to as nuts; that they conform to the

description for \"nuts\" in relevant HTSUS Explanatory Notes; that

subheading 7318.16.00, Harmonized Tariff Schedule of the United

States (HTSUS), provides for these articles eo nomine, by name,

and, notwithstanding their specialized design, such designation

includes all forms of the named article; that this provision is

more specific than the basket provision in subheading 7318.19.00,

HTSUS, for \"other\" threaded articles; and finally, numerous

administrative rulings on nuts purport to support classification

in subheading 7318.16.00.

The provisions under consideration are as follows:

7318 Screws, bolts, nuts\...and similar articles, of iron or steel:

Threaded articles:

7318.16.00 Nuts

7318.19.00 Other

ISSUE:

Whether the threaded fasteners in issue are \"nuts\" for

tariff purposes.

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 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

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classification of merchandise under the System. Customs believes

the ENS should always be consulted. See T.D. 89-80. 54 Fed. Reg.

35127, 35128 (Aug. 23, 1989).

As to counsel\'s first contention, relevant ENs at p. 1028,

describe the term Nuts as \"\[m\]etal pieces designed to hold the

corresponding bolts in place. They are usually tapped throughout

but are sometimes blind.\" We disagree that the articles in issue

conform to this description. Notwithstanding that studs are a

type of bolt, the inner cap functions in this case not to hold

studs in place but to hold the wheel in place. Moreover, a

tapped article is one in which an internal or female thread is

cut. The articles in issue are threaded both internally and

externally.

Counsel\'s second contention that these articles are commonly

and commercially referred to as nuts is apparently based on

promotional literature which depicts the \"Inner Cap Nut,

Special,\" on blueprints for an \"Inner Cap Nut\" and installation

instructions bearing the same designation. An importer\'s

promotional literature and marketing profile are indications of

how the importer views his product. Thus, they are of some

probative value, but not conclusive of the common meaning of a

term that is not otherwise defined in the legal text. Resort to

dictionaries, lexicons and other reliable sources of information

is appropriate. In this case, no dictionary or other

lexicographic authority of which we are aware describes an

article threaded both internally and externally as a nut.

Moreover, the rulings counsel cites involve fasteners whose

design and function are dissimilar to the inner cap nut.

Finally, counsel maintains that the specialized,

nontraditional shape of the inner cap nut should not preclude it

from being classified as a nut. This is because in the absence

of a contrary legislative intent, judicial decision, or

administrative practice, an unlimited eo nomine designation will

normally include all forms of the named article. In support of

this proposition he cites United-Carr Fastener Corporation v.

United States, 56 Cust. Ct. 347, C.D. 2648, aff\'d. C.A.D. 913

(1967), in which the court addressed the tariff status of the TEE

NUT under the HTSUS predecessor tariff code, the Tariff Schedules

of the United States (TSUS). The court classified this T-shaped

fastener with internally threaded hollow stem or barrel designed

to receive a bolt as a nut, despite the presence of a flange for

load distribution purposes in the manner of a washer, and three

or four prongs to keep the article from rotating as it is

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tightened with the bolt. The court found that the flange and

prongs replaced the function previously performed by a washer and

did not enable the TEE NUT to perform significant additional

functions over and above those of a traditional nut. In its

intended service application, the TEE NUT functioned with a bolt

to join a thing or things together by being tightened onto the

bolt by means of its internal thread. In this case, however, the

inner cap nut functions not only to secure a truck or trailer\'s

inner wheel onto a stud by means of its internal thread, but also

to serve as a base onto which the outer wheel is mounted and

secured by a lug nut tightened onto its external thread. This is

a significant additional function not associated with nuts of

subheading 7318.16.00, HTSUS. NY 829971, dated June 7, 1988, a

substantially similar fastener was held to be classifiable in

subheading 7318.19.00, HTSUS.

HOLDING:

Under the authority of GRI 1, the inner cap nut is provided

for in heading 7318. It is classifiable in subheading

7318.19.00, HTSUS.

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, you should mail this

decision, together with the Customs Form 19, to the protestant no

later than 60 days from the date of this letter. Any

reliquidation of the entry or entries in accordance with the

decision must be accomplished prior to mailing 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 to the public via the Diskette Subscription Service, the

Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director

Tariff Classification

Appeals Division