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HQ 951157


February 9, 1993

CLA-2 CO:R:C:M 951157 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8516.80.80; 8516.90.20

District Director
U.S. Customs Service
Lincoln Juarez Bridge, Bldg. 2
P.O. Box 3130
Laredo, Texas 78044-3130

RE: Protest No. 2304-91-000010; electric heating resistors; EN 85.16

Dear Sir:

This protest concerns the classification of electric heating elements under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The articles in question consist of a variety of heating elements. The elements are specifically designed for use with particular ranges (range surface elements) and ovens (bake and broil elements). A sample of a range surface heating element was provided by the protestant.

Based on this sample, the Chicago Customs Laboratory found that the article in question consisted of a hollow metal coil (black "casing") containing a resistance wire surrounded by a white refractory material, which is in powder form. The hollow metal coil consists of an alloy of iron, chromium and manganese. The white refractory material is composed of magnesium oxide. The wire constitutes the heating resistor.

In operation, heat dissipates from the wire to the refractory material and, finally, to the metal coil. The refractory material serves to insulate the wire and to facilitate the even distribution of heat to the metal coil. The metal coil provides a flat, solid surface upon which to place a cooking utensil. - 2 -

The articles in question were entered under various provisions for parts under Heading 8516, HTSUS. The merchandise was classified upon liquidation under subheading 8516.80.80, HTSUS, which provides for other electric heating resistors.

ISSUE:

Whether the heating elements are classifiable as "electric heating resistors," under Heading 8516, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

Heading 8516, HTSUS, provides for "electric heating resistors." The Harmonized Commodity Description and Coding System Explanatory Note (EN) to Heading 8516, HTSUS, pg. 1360, states that "all electrical heating resistors are classified here, irrespective of the classification of the apparatus or equipment in which they are to be used." The note also provides that "[w]ire resistors are usually mounted on insulating formers (e.g., of ceramics, steatite, mica or plastics) or on soft insulating core (e.g., of glass fibres or asbestos)."

The articles which are the subject of this protest are a variety of heating elements designed for use with particular ranges and ovens. They consist of a hollow metal coil (black "casing") containing a resistance wire surrounded by a refractory material. The resistance wire constitutes the electric heating resistor. The hollow metal coil consisting of an alloy of iron, chromium and manganese, constitutes the insulating former.

EN 85.16, pg. 1360, states that resistors remain classified under Heading 8516, HTSUS, "if specialised for a particular machine or apparatus, but if assembled with parts other than a simple insulated former and electrical connections they are classified as parts of the machines or apparatus in question (e.g., base plates for smoothing irons and plates for electric cookers) [underlining added]."

According to EN 85.16, those heating elements, for both range surfaces and ovens, that do not contain any additional parts other than an insulated former and electrical connections are classifiable as other electric heating resistors under subheading 8516.80.80, HTSUS. However, many of the heating - 3 -
elements in question are assembled with additional parts other than an insulated former and electrical connections.

In light of the examples in EN 85.16 of the additional parts that would require classification of a particular resistor as a part (base plates for smoothing irons and plates for electric cookers), we believe that subheading 8516.80.80, HTSUS, also encompasses resistors that are assembled with certain parts other than an insulated former and electrical connections.

In the instant case, several models of heating resistors for both range surfaces and ovens are assembled with support brackets, as well as, an insulated former and electrical connections. It is our opinion that these support brackets do not perform a function that is similar to, or a function as substantial as, that performed by the examples listed in EN 85.16. Therefore, these heating elements are also classifiable under subheading 8516.80.80, HTSUS.

However, it is our opinion that the heating elements for range surfaces that are assembled with metallic caps, drip pans or trim rings, in addition to an insulated former, electrical connections and support brackets, are not covered by subheading 8516.80.80, HTSUS, and must be classified as parts of ranges under subheading 8516.90.20, HTSUS (none of the heating elements for ovens are classifiable as parts).

In HQ 085280, dated November 9, 1989, this office determined that certain electric stove-top heating elements that were assembled with electrical connections, an insulated former, a Y- shaped support bracket and a metallic cap, were classifiable as electric heating resistors under subheading 8516.80.80, HTSUS. For the reasons stated above, HQ 085280 does not reflect the current position of the Customs Service and will be modified.

HOLDING:

Heating elements for range surfaces and ovens that are assembled with an insulated former and electrical connections, and heating elements assembled with an insulated former, electrical connections and support brackets, are classifiable under subheading 8516.80.80, HTSUS, which provides for other electric heating resistors. The corresponding rate of duty for articles of this subheading is 3.9% ad valorem.

Heating elements for range surface that are assembled with parts other than electrical connections, insulated former and support brackets, such as, metallic caps, drip pans and trim rings, are classifiable under subheading 8516.90.20, HTSUS, which
provides for parts of stoves, ranges and ovens. The corresponding rate of duty for articles of this subheading is free.

Accordingly, the protest should be granted to the extent reclassification of the merchandise as indicated above results in a net duty reduction or partial allowance. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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