CLA-2:CO:R:C:G 083850 JAS
Ms. Patty Iacono
Gladish & Associates
215 Long Beach Blvd., #511
Long Beach, California 90802
RE: Combination Microwave; microwave, broiler, toaster oven
Dear Ms. Iacono:
In your letter of February 7, 1989, you inquire as to the
tariff classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) of the Black & Decker
model MWC15 Combination Microwave. Our ruling follows.
FACTS:
The model MWC15 Combination Microwave is an electric
household kitchen appliance described in submitted literature
as a microwave broiler toaster oven. It is a countertop model
consisting of two separate components within the same housing,
each operating independently of the other. One component is a
vacuum tube that defrosts, heats and cooks foods using
microwave energy, while the other component bakes, roasts,
broils and toasts utilizing electrical resistive heat. The
MWC15 has a cooking mode dial, an oven temperature (up to 450
degrees F) dial, and a 60-minute timer. The MWC15 is rated
1450 watts at 120 volts and can generate up to 500 watts of
microwave output power.
ISSUE:
Is the model MWC15 classifiable as an electrothermic
appliance of a kind used for domestic purposes, under the
subheading for microwave ovens or the subheading for other
ovens?
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LAW AND ANALYSIS:
Heading 8516, HTSUSA, provides, among other things, for
electrothermic appliances of a kind used for domestic
purposes. Microwave ovens are classifiable in subheading
8516.50.0000, HTSUSA, while subheading 8516.6040, HTSUSA,
covers other ovens.
General Rule of Interpretation 6, HTSUSA, states 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,
mutatis mutandis, to Rules 1 through 5, on the understanding
that only subheadings at the same level are comparable. For
the purposes of this rule, the relative section, chapter and
subchapter notes also apply, unless the context otherwise
requires. In accordance with General Rule of Interpretation
1, HTSUSA, made applicable by Rule 6, classification for legal
purposes shall be determined according to the terms of the
subheadings and any relative section or chapter notes.
Each of the competing subheadings under consideration
describe part only of the appliance in question. However,
Section XVI, Note 3, HTSUSA, which by operation of Rule 6
governs the classification of merchandise in the subheadings
of Heading 8516, states that unless the context requires
otherwise, composite machines consisting of two or more
machines fitted together to form a whole and other 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. The MWC15 is
advertised as a Combination Microwave. Moreover, it is
apparent that consumers would be attracted to this appliance
because of the timesaving nature of the microwave component.
Therefore, from the submitted literature and other information
available to us, we conclude that the microwave component
performs the principal function of this merchandise.
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HOLDING:
The Black & Decker model MWC15 Combination Microwave is
classifiable under the provision for microwave ovens, in
subheading 8516.50.0000, HTSUSA. The rate of duty is 4
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division