CLA-2 CO:R:C:G 087460 AJS
Mr. John M. Peterson
Neville, Peterson & Williams
Counsellors at Law
39 Broadway
New York, N.Y. 10006
RE: Reconsideration of HQ 086655; Circular and rectangular glass
plates and trays; microwave oven parts; induction oven top
plates; Subheading 8516.90.20; Subheading 8516.90.60.
Dear Mr. Peterson:
This ruling is in response to your letter of June 15, 1990,
requesting the reconsideration of HQ 086655 (June 7, 1990). Our
reply follows.
FACTS:
The first type of articles at issue are glass-ceramic
microwave oven trays and plates. They may be in either
rectangular or circular form. The rectangular trays are used in
microwave ovens which do not feature turntables. The circular
plates are used with microwave ovens featuring turntables.
The second type of article at issue is a glass ceramic
induction oven top plate. These plates are usually rectangular,
and specially shaped and sized to fit on top of electrothermic
induction ovens. They cover and protect the heating elements of
these ovens. The plates possess special properties of good
thermal conductivity and resistance to thermal stress, which
allows heat to be transferred to the cooked materials through the
plates.
ISSUE:
Whether the articles in question are properly classifiable
within subheading 8516.90.20, HTSUSA, which provides for parts of
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cooking stoves ranges and ovens; or classifiable within
subheading 8516.90.60, HTSUSA, which provides for other parts of
the articles described within heading 8516.
LAW AND ANALYSIS:
Counsel claims that all of the articles at issue are
properly classifiable within subheading 8516.90.20, HTSUSA, as
parts of "[c]ooking stoves, ranges and ovens." The glass ceramic
plates used with induction ovens, which were not considered in HQ
086655, are properly classifiable as a part within this sub-
heading. This type of plate is an integral part of the top of an
induction oven and used solely or principally with these types of
ovens. Parts which are suitable for use solely or principally
with a particular type of machine are to be classified with that
machine. Section XVI, Note 2(b).
Counsel additionally claims that plates and trays used
solely or principally with microwave ovens are properly
classifiable within subheading 8516.90.20, HTSUSA. In HQ 086655,
we rejected this claim. This claim is based on the assertion
that subheading 8516.90.20 is an eo nomine description for parts
of all ovens. However, this claim is not supported by the
distinction drawn in the HTSUSA between microwave ovens and other
ovens. Microwave ovens are provided for within subheading
8516.50.00. Other ovens are provided for within subheading
8516.60, and "[c]ooking stoves, ranges and ovens" are provided
for within subheading 8516.60.40. This provision for "[c]ooking
stoves ranges and ovens" is restated verbatim within subheading
8516.90.20, which provides for parts of these items. To
classify parts of microwave ovens within subheading 8516.90.20,
would ignore the distinction expressed in the HTSUSA regarding
microwave ovens and other ovens. Accordingly, we continue to
adhere to the position that parts of microwave ovens are
described by the terms of subheading 8516.90.60 and not
subheading 8516.90.20, HTSUSA.
Counsel also claims that subheading 8516.90.20, HTSUSA, is a
more specific provision for parts of microwave ovens than
subheading 8516.90.60. We do not agree with this claim based on
the distinction drawn between microwave ovens and other ovens
within heading 8516. Parts of microwave ovens do not satisfy the
terms of subheading 8516.90.20, and cannot be classified
therein. Therefore, a comparison of the specificity of the
subheadings at issue would not be appropriate in this case.
Classification in this instance is determined by the application
of General Rule of Interpretation (GRI) 1 which provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. The application of GRI 3 is not necessary in this
instance.
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HOLDING:
The glass ceramic induction oven plates are classifiable
within subheading 8516.90.20, HTSUSA, which provides for parts of
cooking stoves, ranges and ovens, free of duty.
The circular and rectangular microwave oven plates and trays
are classifiable within subheading 8516.90.60, HTSUSA, which
provides for other parts of the articles of heading 8516,
dutiable at the rate of 3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division