CLA-2 CO:R:C:G 086655 AJS
Mr. John M. Peterson
Neville, Peterson & Williams
Counsellors at Law
39 Broadway
New York, N.Y. 10006
RE: Circular and rectangular glass plates
Dear Mr. Peterson:
Your letter of December 8, 1989, requesting a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), has been referred to this office for
reply.
FACTS:
The articles in question include an opaque rectangular glass
plate measuring approximately 15 inches by 16.5 inches by 0.15
inches and a circular glass plate measuring approximately 9.5
inches in diameter. The rectangular plate is made of glass-
ceramics and used with microwave ovens which do not feature
rotating turntables. The circular glass plate is made of a
specially tempered glass and used with microwave ovens which
possess turntables.
ISSUE:
Whether the articles in question are properly classifiable
within heading 8516, HTSUSA, which provides for electrothermic
appliances used for domestic purposes and parts thereof; or
within heading 7013, HTSUSA, which provides for glassware used
for kitchen purposes.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or
chapter notes.
Heading 8516, HTSUSA, provides for electrothermic appliances
used for domestic purposes and parts thereof. Microwave ovens
are specifically enumerated in subheading 8516.50.00, and their
parts are provided for within subheading 8516.90. The rectan-
gular plates at issue are specifically designed to function as a
part of a microwave oven. They also are principally used with
microwave ovens. Customs has previously ruled under the Tariff
Schedules of the United States (TSUS) that glass trays used in
microwave ovens are classifiable as a part of a microwave oven,
and not as household glassware. HQ 068280 (June 25, 1981).
While this decision under the TSUS is not binding on Customs, it
can be considered instructive in interpreting the HTSUSA. H.
Rep. No. 100-576, 100th Cong., 2D Sess. 548 (1988) at 550. We
consider this ruling instructive in determining that the
rectangular plates in question are a part of a microwave oven.
The HTSUSA provides that parts suitable for use principally
with a particular machine of chapter 85 are to be classified with
that machine. Section XVI, Note 2(b). The rectangular plates
are a part of a microwave oven (i.e., a machine of chapter 85),
and they are used principally with microwave ovens. As such,
they are classifiable within subheading 8516.90 as a part of a
machine of heading 8516.
Heading 8516, HTSUSA, is separated into three subheadings
for the classification of ovens. Subheading 8516.50.00 provides
for microwave ovens, subheading 8516.60.40 provides for cooking
stoves, ranges and ovens, and subheading 8516.60.60 provides for
other similar cooking devices. The parts provision for ovens is
also separated in a similar manner. A duty free subheading,
8516.90.20, exists for parts of cooking stoves, ranges and ovens,
while subheading 8516.90.60 provides for parts of other ovens.
Microwave ovens themselves are not classifiable with cooking
stoves, ranges and ovens. Therefore, their parts are not
classifiable with the parts of cooking stoves, ranges and ovens
in subheading 8516.90.20. Instead, microwave oven parts are
classifiable as an other part within subheading 8516.90.60.
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The second article at issue is a circular glass plate that
is used in microwave ovens which possess a turntable. The plate
is made of a very thick glass and marked with the phrase "for
microwave oven only". In addition, it possesses several foot-
like protuberances which are designed to hold the plate in place
on the microwave turntable and allow it to rotate. The circular
plates are specifically designed to function as part of a
microwave oven and are subject to the same type of analysis as
the rectangular plates. As stated previously, Customs has
already ruled that similar glass trays are parts of microwave
ovens. Furthermore, Customs has recently ruled under the HTSUSA
that glass carafes for coffee makers are classifiable as a part
of a coffee maker and not as kitchen glassware. (HQ 085300
November 30, 1989 and HQ 085663 January 9, 1990). These glass
carafes are analogous to the circular plates at issue in that
they are a glassware article designed for and principally used
with a machine of heading 8516. The fact that they may be taken
out of the machine and used away from the machine is in our
opinion a secondary use which does not disqualify them from
classification as a part of a machine of heading 8516. Circular
plates are as integral a part of a microwave oven possessing a
turntable, as a glass carafe is an integral part of a coffee
maker. Without either the plate or carafe the machine would not
function as intended. Furthermore, the foot-like protuberances
makes these articles unsuitable for use as plates and it is
unlikely that they would have more than a minor use outside of
the microwave. Thus, we find that the circular plates as well as
the rectangular plates are parts of a microwave oven and
classifiable as such.
Classification of certain types of glassware articles within
chapter 85 is also supported by chapter 85, note 1(b). This note
excludes articles of glass of heading 7011 from classification
within chapter 85. No additional articles of glass are excluded
from chapter 85. This note leads to the conclusion that articles
of glass may be classified within chapter 85 unless they are of
the type classifiable within heading 7011. The articles in
question are glassware but not the type classifiable within
heading 7011. If the drafters of the HTSUSA also intended to
exclude other types of glassware from this chapter they would
have most surely specifically expressed this intention as they
did in note 1(b). Since they failed to do this, glassware which
satisfies the terms of the headings and notes to chapter 85 is
classifiable therein. The articles in question satisfy these
terms because they are parts of and principally used with
microwave ovens.
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HOLDING:
The articles in question are classifiable within 8516.90.60,
HTSUSA, which provides for parts of microwave ovens dutiable at
3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division