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HQ 954100



June 11, 1993

CLA-2 CO:R:C:M 954100 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8516.90.20

District Director
U.S. Customs Service
One Virginia Avenue
Wilmington, NC 28401

RE: Protest No. 1512-93-100023; Toaster Oven Racks; Chapter 85, Additional U.S. Note 2; Section XVI, Note 2; NY 885316; 8516.72.00; 8516.90.60

Dear District Director:

The following is our decision regarding the request for further review of Protest No. 1512-93-100023 concerning your action in classifying and assessing duty on toaster oven racks under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of wire toaster oven racks. The racks are intended for use with a series of portable toaster ovens under the trade name "Toast-R-Oven". These domestic toaster ovens perform various functions, such as toasting, baking, and broiling.

The merchandise was entered under subheading 8516.90.20, HTSUS, as parts of ovens. However, the entries were liquidated on January 15, 1993, January 29, 1993, February 5, 1993, February 19, 1993, February 26, 1993, March 12, 1993, and on March 26, 1993, under subheading 8516.90.60, HTSUS, as parts of toasters. The protest was timely filed by the protestant on April 12, 1993.

The subheadings under consideration are as follows:

8516.90.20: . . . other electrothermic appliances of a kind used for domestic purposes . . .; parts thereof: [p]arts: [o]f cooking stoves, ranges and ovens.

Goods classifiable under this provision receive duty free treatment.

2

8516.90.60: [p]arts: [o]ther.

The general, column one rate of duty is 3.9 percent ad valorem.

ISSUE:

Whether the wire toaster oven racks are classifiable under subheading 8516.90.20, HTSUS, as parts of ovens, or under subheading 8516.90.60, HTSUS, as parts of toasters?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS 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.

Subheading 8516.72.00, HTSUS, provides for: "[o]ther electrothermic appliances: [t]oasters."

Chapter 85, additional U.S. note 2, HTSUS, states that:

[f]or the purposes of subheading 8516.72, the term "toasters" includes toaster-ovens which are designed essentially for toasting bread but can also bake small items, such as potatoes.

It is our position that the toaster ovens into which the racks are fitted are not "toasters" as defined in chapter 85, additional note 2, HTSUS. One style of toaster oven, style no. T660G, is described in a catalogue provided by counsel for the importer. The catalogue states that the toaster oven:

[b]roils, bakes, browns like a big oven. Toasts and defrosts, too. Large 6-slice capacity. Continuous cleaning interior. Heats quickly for meals and snacks. Rack slides in and out with door. 9" x 12" pan and broil tray included. Bell signals when toast is ready.

It is true that the subject toaster ovens can toast and bake small items. However, they also perform other functions which a toaster cannot. They can broil, defrost, and brown foods, and they are capable of self cleaning. Because they are capable of performing several functions other than toasting and baking small items, we find that they are not described as toasters under subheading 8516.72.00, HTSUS.

Because the toaster ovens perform many of the same functions as large, permanently installed domestic ovens, the toaster oven racks are described as parts of ovens.

Section XVI, note 2, HTSUS, states that:

[s]ubject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8485 or 8548.

Section XVI, note 2(a), HTSUS, is inapplicable because the toaster oven racks are not goods included in any of the headings of chapters 84 or 85, HTSUS. However, because the racks are suitable for use solely or principally with the toaster ovens of heading 8516, HTSUS, under section XVI, note 2(b), HTSUS, they are to be classified with those toaster ovens.

Therefore, it is our position that the toaster oven racks are classifiable under subheading 8516.90.20, HTSUS, as parts of ovens.

We note NY 885316, dated April 27, 1993, in which certain counter top oven racks were held to be classifiable under subheading 8516.90.20, HTSUS.

HOLDING:

The toaster oven racks are classifiable under subheading 8516.90.20, HTSUS, as parts of ovens.

The protest should be granted in full. 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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