CLA-2 CO:R:C:G 086533 JMH
Herbert J. Lynch, Esq.
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109
RE: Bread ovens
Dear Mr. Lynch:
This is in response to you February 14, 1990 request for a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated ("HTSUSA") concerning certain bread
ovens. The ruling request was on behalf of Welbilt Corporation.
FACTS:
The merchandise in question are three models of bread ovens
imported by Welbilt Corporation. The ovens are to be
manufactured in Japan. The models to be classified are Model
ABM-100 (The Bread Machine), Model ABM-300 (The Bread Oven - Auto
Bakery); and Model ABM-350 (The Bread Oven - Auto Bakery).
Model ABM-100 is an electric bread baking oven for use in
the home. All varieties of bread may be baked in the oven.
Along with baking the bread, the ABM-100 also mixes and kneads
the bread dough. The unit includes a small microcomputer for
automatic operation of the functions. The automatic cycle can be
overridden for manual control of the functions.
Model ABM-300 has similar functions to the ABM 100. Bread
can be both prepared and baked within the ABM-300. The
difference between the models is that the ABM 300 is smaller in
both weight and dimension than the ABM-100.
Model ABM-350 only differs from the ABM-300 in color and
size.
-2-
ISSUE:
What is the appropriate classification under the HTSUSA for
the Weltbilt bread ovens?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). 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..."
The three bread oven models perform several functions. They
mix the ingredients, knead the dough, and bake the bread.
Section XVI, Note 3, HTSUSA, states that "...machines adapted for
the purpose of performing two or more complementary or
alternative functions are to be classified as if consisting only
of that component or as being that machine which performs the
principal function."
It is the opinion of this office that the three models of
bread ovens are composite machines within the meaning of Section
XVI, Note 3. The principal function of the ABM-100, ABM-300, and
ABM-350 is the baking function. The dough may be mixed and
kneaded outside of the oven, but must be baked within the oven.
Therefore, the three models are to be classified as ovens.
The appropriate classification in this instance is within
subheading 8516.60.40, HTSUSA. This classification describes
"...other electrothermic appliances of a kind used for domestic
purposes...Other ovens...Cooking stoves, ranges and ovens..."
HOLDING:
The Weltbilt bread ovens, Model ABM-100, Model ABM-300, and
Model-350 are composite machines. All three models are capable
of performing several alternative and complementary functions.
The principal function of the models is as an oven.
The appropriate classification for the bread ovens is within
subheading 8516.60.40, HTSUSA. This classification describes
"...other electrothermic appliances of a kind used for domestic
purposes...Other ovens...Cooking stoves, ranges and ovens..."
Sincerely,
John Durant, Director
Commercial Rulings Division