HQ 0089185 - Modification of Internal Advice 42-89, Headquarters Ruling 085698 ("HQ 085698"), dated October 15, 1990; assemblies for microwave ovens; parts of microwave ovens; insulated electrical conductors fitted with connectors, relays, indicator lamps, thermostats or dampeners - United States International Trade Commision Rulings

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HQ 089185

MAY 20, 1991

CLA-2 CO:R:C:M 089185 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8516.90.20

District Director
U.S. Customs Service
P.O. Box 9516
El Paso, TX 79985

RE: Modification of Internal Advice 42-89, Headquarters Ruling 085698 ("HQ 085698"), dated October 15, 1990; assemblies for microwave ovens; parts of microwave ovens; insulated electrical conductors fitted with connectors, relays, indicator lamps, thermostats or dampeners

Dear Sir:

We have been asked to review our classification of parts used with microwave ovens which were addressed in Internal Advice 42-89, Headquarters Ruling 085698 ("HQ 085698"), dated October 15, 1990. Our decision follows.

FACTS:

The facts are taken as presented in HQ 085698. The articles in question consist of insulated wires which have been (1) cut to various lengths, (2) assembled into different combinations of wires for use as wiring harnesses in microwave ovens, (3) fitted, for the most part with female blade or pin connectors, and (4) joined with one or more of the following electrical components: indicator lamp, relay, thermostat, switch, or acoustical dampener.

HQ 085698 classified the assemblies to be used with 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 wiring harnesses used with 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 ln 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 stoves, 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 wiring harnesses which are to be incorporated into microwave ovens is subheading 8516.90.20.

HOLDING:

In accordance with GRI 1, wiring harnesses 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 085698 is modified to reflect the above classification.

Please advise the IA applicant of this decision.

Sincerely,

John Durant, Director
Commercial Rulings Division

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