HQ 0089186 - Modification of Headquarters Ruling 087460 ("HQ 087460"), dated October 25, 1990 and Headquarters Ruling 086655 ("HQ 086655"), dated June 7, 1990; circular and rectangular glass plates and trays; induction oven top plates; parts of microwave ovens - United States International Trade Commision Rulings

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HQ 089186

May 20, 1991

CLA-2 CO:R:C:M 089186 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8516.90.20

John M. Peterson, Esq.
Neville, Peterson & Williams
39 Broadway
New York City, NY 10006

RE: Modification of Headquarters Ruling 087460 ("HQ 087460"), dated October 25, 1990 and Headquarters Ruling 086655 ("HQ 086655"), dated June 7, 1990; circular and rectangular glass plates and trays; induction oven top plates; parts of microwave ovens

Dear Sir:

We have been asked to review our classification of parts used with microwave ovens which were addressed in Headquarters Ruling 087460 ("HQ 087460"), dated October 25, 1990 and Headquarters Ruling 086655 ("HQ 086655"), dated June 7, 1990. Our decision follows.

FACTS:

The facts are taken as presented in HQ 087460. The articles in question are glass-ceramic microwave oven trays and plates. The trays and plates are either rectangular or circular in shape. The circular plates are used in microwave ovens which feature turntables while the rectangular trays are used in microwave ovens which do not feature a turntable.

HQ 087460 and HQ 086655 classified the glass-ceramic trays and plates for use in microwave ovens in subheading 8516.90.60, Harmonized Tariff Schedule of the United States Annotated ("HTSUSA"), as "Electric instantaneous or storage water heaters and immersion heaters; ...other electrothermic appliances of a kind used for domestic purposes;...parts thereof...Parts.... Other..."

ISSUE:

What is the appropriate classification for the glass- ceramic plates and trays used in microwave ovens?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation ("GRIs"). GRI 1, HTSUSA, 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...according to the following provisions..." The appropriate heading for microwave ovens is heading 8516, HTSUSA. Parts of microwave ovens are classified in subheading 8516.90, HTSUSA. However, there are two provisions within the subheadings which apply to the microwave oven parts. These provisions are subheading 8516.90.20 and 8516.90.60, HTSUSA. These provisions describe the following:

8516 Electric instantaneous or storage water heaters and immersion heaters;...other electrothermic appliances of a kind used for domestic purposes;...parts thereof...

8516.50 Microwave ovens...

8516.60 Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters...

8516.90 Parts...

8516.90.20 Of cooking stove, ranges, and ovens...

8516.90.60 Other...

GRI 6, HTSUSA, one of the "following provisions" mentioned in GRI 1, requires that the GRIs be implemented for subheadings as they are for headings. Thus the terms of the subheadings are determinative where possible. In this situation, the competing provisions describe "ovens" and "other." Previous Headquarters Rulings held that since subheading 8516.60 distinguished between "Other ovens..." in comparison to the microwave ovens in subheading 8516.50, then the parts provisions made a similar distinction. Since subheading 8516.90.20 does not incorporate "all ovens" or "microwave ovens", then parts of microwave ovens are classified in subheading 8516.90.60.

However, the term "ovens" as used in subheading 8516.90.20 is not limited in any way to cover only conventional ovens. The provision pertains to parts of "ovens." A microwave oven is a type of oven. Thus, the terms of the provision describe parts of
microwave ovens. The proper classification for the glass-ceramic plates and trays for use in microwave ovens is subheading 8516.90.20.

HOLDING:

In accordance with GRI 1, glass-ceramic plates and trays to be used in microwave ovens are properly classified in subheading 8516.90.20, HTSUSA, as "Electric instantaneous or storage water heaters and immersion heaters; ...other electrothermic appliances of a kind used for domestic purposes;...parts thereof...Of cooking stoves, ranges and ovens..."

In order to insure uniformity in Customs classification of merchandise of this type and to eliminate uncertainty, HQ 087460 and HQ 086655 are modified to reflect the above classification.

Sincerely,

John Durant, Director
Commercial Rulings Division

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