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HQ 087460


October 25, 1990

CLA-2 CO:R:C:G 087460 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8516.90.20; 8516.90.60

Mr. John M. Peterson
Neville, Peterson & Williams
Counsellors at Law
39 Broadway
New York, N.Y. 10006

RE: Reconsideration of HQ 086655; Circular and rectangular glass plates and trays; microwave oven parts; induction oven top plates; Subheading 8516.90.20; Subheading 8516.90.60.

Dear Mr. Peterson:

This ruling is in response to your letter of June 15, 1990, requesting the reconsideration of HQ 086655 (June 7, 1990). Our reply follows.

FACTS:

The first type of articles at issue are glass-ceramic microwave oven trays and plates. They may be in either rectangular or circular form. The rectangular trays are used in microwave ovens which do not feature turntables. The circular plates are used with microwave ovens featuring turntables.

The second type of article at issue is a glass ceramic induction oven top plate. These plates are usually rectangular, and specially shaped and sized to fit on top of electrothermic induction ovens. They cover and protect the heating elements of these ovens. The plates possess special properties of good thermal conductivity and resistance to thermal stress, which allows heat to be transferred to the cooked materials through the plates.

ISSUE:

Whether the articles in question are properly classifiable within subheading 8516.90.20, HTSUSA, which provides for parts of
cooking stoves ranges and ovens; or classifiable within subheading 8516.90.60, HTSUSA, which provides for other parts of the articles described within heading 8516.

LAW AND ANALYSIS:

Counsel claims that all of the articles at issue are properly classifiable within subheading 8516.90.20, HTSUSA, as parts of "[c]ooking stoves, ranges and ovens." The glass ceramic plates used with induction ovens, which were not considered in HQ 086655, are properly classifiable as a part within this sub- heading. This type of plate is an integral part of the top of an induction oven and used solely or principally with these types of ovens. Parts which are suitable for use solely or principally with a particular type of machine are to be classified with that machine. Section XVI, Note 2(b).

Counsel additionally claims that plates and trays used solely or principally with microwave ovens are properly classifiable within subheading 8516.90.20, HTSUSA. In HQ 086655, we rejected this claim. This claim is based on the assertion that subheading 8516.90.20 is an eo nomine description for parts of all ovens. However, this claim is not supported by the distinction drawn in the HTSUSA between microwave ovens and other ovens. Microwave ovens are provided for within subheading 8516.50.00. Other ovens are provided for within subheading 8516.60, and "[c]ooking stoves, ranges and ovens" are provided for within subheading 8516.60.40. This provision for "[c]ooking stoves ranges and ovens" is restated verbatim within subheading 8516.90.20, which provides for parts of these items. To classify parts of microwave ovens within subheading 8516.90.20, would ignore the distinction expressed in the HTSUSA regarding microwave ovens and other ovens. Accordingly, we continue to adhere to the position that parts of microwave ovens are described by the terms of subheading 8516.90.60 and not subheading 8516.90.20, HTSUSA.

Counsel also claims that subheading 8516.90.20, HTSUSA, is a more specific provision for parts of microwave ovens than subheading 8516.90.60. We do not agree with this claim based on the distinction drawn between microwave ovens and other ovens within heading 8516. Parts of microwave ovens do not satisfy the terms of subheading 8516.90.20, and cannot be classified therein. Therefore, a comparison of the specificity of the subheadings at issue would not be appropriate in this case. Classification in this instance is determined by the application of General Rule of Interpretation (GRI) 1 which provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. The application of GRI 3 is not necessary in this instance.

HOLDING:

The glass ceramic induction oven plates are classifiable within subheading 8516.90.20, HTSUSA, which provides for parts of cooking stoves, ranges and ovens, free of duty.

The circular and rectangular microwave oven plates and trays are classifiable within subheading 8516.90.60, HTSUSA, which provides for other parts of the articles of heading 8516, dutiable at the rate of 3.9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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