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HQ 088980

June 12, 1991

CLA-2 CO:R:C:M 088980 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.94.00

Mr. Gerald W. Peterson
Airport Brokers Corporation
17730 Ambaum Blvd. S.
Seattle, WA 98148

RE: Classification of the Fricaseer Stove Top Grill

Dear Mr. Peterson,

This is in response to your letter of March 15, 1991, written on behalf of Max Burton Enterprises, concerning the classification of the Fricaseer Stove Top Grill under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The "Fricaseer" is a stove grill top that fits on most gas and electric stoves for the purpose of cooking meats and vegetables. It consists of two parts, the porcelain enamel coated steel drip pan and the aluminum dome cooking surface. The drip pan, weighing 19.5 ounces, is the larger of the two items making up the whole, the aluminum dome weighing only 10 ounces. Also, according to a cost breakdown submitted by the importer, the drip pan costs $3.25 as compared to the aluminum dome which costs $1.35.

ISSUE:

What is the proper classification of the Fricaseer Stove Top Grill?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Because the grill has both an enameled steel bottom and an aluminum dome top, it could be classified under two competing headings:

7323.94.00 Table, kitchen or other household articles: Other: Of iron or steel, enameled.

7615.10.30 Table, kitchen or other household articles, of aluminum: Cooking and kitchen ware: Enameled or glazed or containing nonstick interior finishes: Other.

Since there are two competing provisions, GRI 3 must be utilized. GRI 3(a) states that the "heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods."

GRI 3(b) adds that "mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable."

Because 3(a) is inapplicable in classifying the grill, according to 3(b), its "essential character" must be determined. We find that the aluminum dome and the enameled drip pan play an equally important role in relation to the use of the goods. Although the dome does the cooking, it could not be used without the drip pan. Thus, neither makes up the essential character of the grill according to this criterion. But, when bulk and value are considered, it is clear the aluminum dome does not make up the essential character. The drip pan costs almost two dollars more than the aluminum dome, and it is 9.5 ounces heavier. Therefore, the porcelain enamel coated steel drip pan imparts the essential character of the Fricaseer Stove Top Grill by providing the bulk, weight, and value of the total article.

The "Fricaseer" is classifiable as a composite article under GRI 3(b) and under subheading 7323.94.00, HTSUSA.

HOLDING:

The Fricaseer Stove Top Grill is classifiable under subheading 7323.94.00, which provides for Table, kitchen or other household articles: Other: Of iron or steel, enameled. The general, column one rate of duty is 2.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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