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HQ 083850


June 9, 1989

CLA-2:CO:R:C:G 083850 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8516.50.0000

Ms. Patty Iacono
Gladish & Associates
215 Long Beach Blvd., #511
Long Beach, California 90802

RE: Combination Microwave; microwave, broiler, toaster oven

Dear Ms. Iacono:

In your letter of February 7, 1989, you inquire as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of the Black & Decker model MWC15 Combination Microwave. Our ruling follows.

FACTS:

The model MWC15 Combination Microwave is an electric household kitchen appliance described in submitted literature as a microwave broiler toaster oven. It is a countertop model consisting of two separate components within the same housing, each operating independently of the other. One component is a vacuum tube that defrosts, heats and cooks foods using microwave energy, while the other component bakes, roasts, broils and toasts utilizing electrical resistive heat. The MWC15 has a cooking mode dial, an oven temperature (up to 450 degrees F) dial, and a 60-minute timer. The MWC15 is rated 1450 watts at 120 volts and can generate up to 500 watts of microwave output power.

ISSUE:

Is the model MWC15 classifiable as an electrothermic appliance of a kind used for domestic purposes, under the subheading for microwave ovens or the subheading for other ovens?

LAW AND ANALYSIS:

Heading 8516, HTSUSA, provides, among other things, for electrothermic appliances of a kind used for domestic purposes. Microwave ovens are classifiable in subheading 8516.50.0000, HTSUSA, while subheading 8516.6040, HTSUSA, covers other ovens.

General Rule of Interpretation 6, HTSUSA, states that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to Rules 1 through 5, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. In accordance with General Rule of Interpretation 1, HTSUSA, made applicable by Rule 6, classification for legal purposes shall be determined according to the terms of the subheadings and any relative section or chapter notes.

Each of the competing subheadings under consideration describe part only of the appliance in question. However, Section XVI, Note 3, HTSUSA, which by operation of Rule 6 governs the classification of merchandise in the subheadings of Heading 8516, states that unless the context requires otherwise, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. The MWC15 is advertised as a Combination Microwave. Moreover, it is apparent that consumers would be attracted to this appliance because of the timesaving nature of the microwave component. Therefore, from the submitted literature and other information available to us, we conclude that the microwave component performs the principal function of this merchandise.

HOLDING:

The Black & Decker model MWC15 Combination Microwave is classifiable under the provision for microwave ovens, in subheading 8516.50.0000, HTSUSA. The rate of duty is 4 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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