CLA-2 CO:R:C:M 953293 LTO
Mr. Jim McNamara
Rudolph Miles & Sons
400 Los Isauros
Laredo, Texas 78041
RE: Modification of HQ 085280; Heating Elements; HQ 951157;
8516.80.80
Dear Mr. McNamara:
This is in reference to a ruling issued to you on November
9, 1989 (HQ 085280), by this office, in response to your letter
of July 11, 1989, on behalf of Robertshaw Control Company. In HQ
085280, you were advised of the tariff classification under the
Harmonized Tariff Schedule of the United States (HTSUS) of
heating elements for electric ranges and ovens. These heating
elements were classified under subheading 8516.80.80, which
provides for other electric heating resistors. This is a
reconsideration of HQ 085280.
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 reconsideration
are heating elements for electric range surfaces and ovens (bake-
and-broil elements). Electric heating elements generally consist
of a hollow metal coil (black "casing") containing a resistance
wire surrounded by a refractory material. The resistance wire - 2 -
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 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, heating elements 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, the range
surface heating elements in question, which are assembled with a
Y-shaped support bracket and a metallic cap, and the bake-and-
broil elements, which are assembled with support fittings, 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. It is our
opinion that the support brackets found on the bake-and broil
elements 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, heating elements, such as the bake-and-
broil heating elements in question, that are assembled with
electrical connections, an insulated former and support brackets,
are classifiable under subheading 8516.80.80, HTSUS.
However, it is our opinion that heating elements that are
assembled with any combination of 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 machines in
question. Thus, the range surface heating elements are
classifiable as parts of ranges under subheading 8516.90.20,
HTSUS. The corresponding rate of duty for articles of this
subheading is free.
Accordingly, it is necessary to modify the portion of HQ
085280 that concerned the classification of the heating elements
for range surfaces pursuant to section 177.9(d) of the Customs - 3 -
Regulations [19 CFR 177.9(d)]. For the purposes of future
transactions involving merchandise of this type, HQ 085280 will
not be valid precedent. However, in HQ 085280, the heating
elements for ovens were properly classified, and this portion of
that ruling remains in effect. If you have any further
questions, please do not hesitate to contact this office.
Sincerely,
John Durant, Director
Commercial Rulings Division