HQ 953456
FEBRUARY 25 1994
CLA-2:CO:R:C:M 953456 JAS
Mr. Peter J. Gartland, Esq.
Donovan Leisure Newton & Irvine
30 Rockefeller Plaza
New York, NY 10112
RE: Microwave/Convection Oven; Tabletop Oven With
Microwave Cooking Feature and Convection Cooking
Feature; Microwave Oven; Microwave Oven Combination,
Subheading 8516.60.40; Composite Machine, Principal
Function, Section XVI, Note 3, HTSUS; HQ 086463
Dear Mr. Gartland:
In your letter of February 9, 1993, supplemented on
July 13 and October 20, 1993, on behalf of Sharp Electronics
Corporation, you inquire as to the tariff classification of
certain combination microwave/convection ovens.
FACTS:
The ovens in issue, models R-9H84 and R-9H94, are single
cavity electric ovens that possess both microwave and convection
cooking features. Submitted literature describes tabletop ovens
that measure 16 1/8in. x 9 5/8in. x 16 1/8in., weigh 60 lbs., and
have a capacity of 1.5 cu. ft. The ovens are capable of cooking
in three separate and distinct ways utilizing a single control
panel, i.e., as a microwave oven, as a convection oven, or as a
broiler. The microwave feature cooks using electronics, not
applied heat. It defrosts, heats, reheats and cooks foods
utilizing a magnetron tube to convert household electrical (120V)
energy into high-frequency microwaves that reflect off the walls
of the oven. These waves cook the food by agitating the water
molecules in it, creating frictional heat. The convection
feature bakes, roasts, browns or broils foods utilizing a high-
speed fan to circulate electrical resistive heat. The microwave
and convection features can also be used in combination as the
two features cycle on and off at a variety of preprogrammed
settings. When used in this mode, the convection feature is
always used first. The literature suggests that because of - 2 -
voltage requirements the two features never operate
simultaneously.
In a Protest Review Decision dated June 27, 1990, issued as
HQ 086463, we held, with respect to earlier models of Sharp
combination microwave/convection ovens, that the microwave
feature performed the principal function. We classified the
machines in subheading 8516.50.00, HTSUS, a provision for
microwave ovens. You maintain that the provision for microwave
oven combinations, in subheading 8516.60.40, HTSUS, represents
the correct classification. You submit excerpts from the
cookbook packaged and sold with the models R-9H84 and 94 as
evidence that the total of convection-only and combination
convection-microwave applications exceeds the microwave-only
applications. You cite this as evidence that the microwave
feature of these ovens does not perform the principal function.
In addition, you submit a report of the results of a survey of
users of these ovens which purports to support the same
conclusion. Moreover, you claim that price data indicating
consumers pay nearly twice as much for these machines as for
microwave ovens of the same or comparable size is evidence that
the microwave feature does not perform the principal function.
Finally, you contend that if a principal function cannot be
determined it is appropriate to classify the ovens in the
subheading that occurs last in numerical order among those which
equally merit consideration, in accordance with General
Interpretative Rule 3(c), HTSUS.
The provisions under consideration are as follows:
8516 [o]ther electrothermic appliances of
a kind used for domestic purposes
* * * * *
8516.50.00 Microwave ovens...4 percent
* * * * *
8516.60.40 Cooking stoves, ranges and ovens
...Free
ISSUE:
Whether the microwave feature or the convection feature of
the Sharp oven models R-9H84 and 94 represents their principal
function.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the - 3 -
General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. GRI 6 states
in part that for legal purposes, the classification of goods in
the subheadings of a heading shall be determined according to the
terms of those subheadings and any related subheading notes and,
by appropriate substitution of terms, to GRIs 1 through 5, on the
understanding that only subheadings at the same level are
comparable. For the purposes of Rule 6, the relative section,
chapter and subchapter notes also apply, unless the context
requires otherwise.
The combination microwave/convection ovens in issue are
composite machines which, according to Section XVI, Rule 3,
consecutively or simultaneously perform separate functions which
are generally complementary. Such machines are to be classified
according to the component that performs the principal function.
For this reason, it is appropriate to compare the ovens'
microwave function against their convection function, and not
their convection-only function plus their combination cooking
functions against their microwave-only function. In our opinion,
the submitted survey evidence is not helpful in resolving the
issue of principal function because the conclusion reached is
that the combination use is dominant.
The fact that both functions may be used consecutively in
cooking certain kinds of foods does not negate the possibility
that one function predominates. As we stated in HQ 086463, the
microwave component is the more versatile of the two. It is
capable of boiling water or heating soups, as well as defrosting
frozen foods and popping popcorn, which are functions the
convection function cannot perform. The microwave is often used
independently to cook a variety of prepared foods or even entire
meals quickly, where browning is not required.
Our independent research on microwave/convection ovens
indicates that statisticly, only 3 to 5 percent of U.S.
households own a combination microwave/convection unit. While
the convection feature is favored for its baking and browning
capability the microwave feature is highly desired for its
cooking speed, reduced clean-up time and lower energy
consumption. In today's modern homes it is not uncommon to cook
entire meals on weekends, using both features, then to defrost
and reheat individual portions during the week using the
microwave feature. The microwave feature would likewise appeal
to teenagers and inexperienced cooks uncomfortable with
combination cooking. Based on total number of times each - 4 -
component may be used during a given period, the microwave
feature clearly predominates.
Catalogs, brochures and advertising literature are not
dispositive of the way goods are classified under the HTSUS, but
are probative of the way importers view the merchandise and of
the market they are trying to reach. THK America, Inc. v. United
States, Slip Op. 93-207, decided November 1, 1993. The
literature submitted for these models contains the following
expression "Heading the impressive line-up of easy-to-use
features is ESP Sensor Cook, which automatically determines
cooking times and power levels for 8 varieties of microwave
favorites." Finally, literature from the Association of Home
Appliance Manufacturers indicates that microwave ovens with
browning (convection) elements are to be classified statistically
as if that feature were not present.
After fully and carefully considering all available
evidence, it is our opinion that in terms of convenience and
frequency of use it is the microwave component of these
combination ovens that performs the principal function.
HOLDING:
Under the authority of GRI 1, made applicable at the
subheading level by GRI 6, the Sharp combination microwave/
convection oven models R-9H84 and R-9H94 are provided for in
heading 8516 as other electrothermic appliances of a kind used
for domestic purposes. They are classifiable as microwave ovens,
in subheading 8516.50.00, HTSUS, dutiable at the rate of 4
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division