CLA-2 CO:R:C:M 088980 DWS
Mr. Gerald W. Peterson
Airport Brokers Corporation
17730 Ambaum Blvd. S.
Seattle, WA 98148
RE: Classification of the Fricaseer Stove Top Grill
Dear Mr. Peterson,
This is in response to your letter of March 15, 1991,
written on behalf of Max Burton Enterprises, concerning the
classification of the Fricaseer Stove Top Grill under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The "Fricaseer" is a stove grill top that fits on most gas
and electric stoves for the purpose of cooking meats and
vegetables. It consists of two parts, the porcelain enamel
coated steel drip pan and the aluminum dome cooking surface.
The drip pan, weighing 19.5 ounces, is the larger of the two
items making up the whole, the aluminum dome weighing only 10
ounces. Also, according to a cost breakdown submitted by the
importer, the drip pan costs $3.25 as compared to the aluminum
dome which costs $1.35.
ISSUE:
What is the proper classification of the Fricaseer Stove Top
Grill?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Because the grill has both an enameled steel bottom and an
aluminum dome top, it could be classified under two competing
headings:
7323.94.00 Table, kitchen or other household articles:
Other: Of iron or steel, enameled.
7615.10.30 Table, kitchen or other household articles, of
aluminum: Cooking and kitchen ware: Enameled
or glazed or containing nonstick interior
finishes: Other.
Since there are two competing provisions, GRI 3 must be
utilized. GRI 3(a) states that the "heading which provides the
most specific description shall be preferred to headings
providing a more general description. However, when two or more
headings each refer to part only of the materials or substances
contained in mixed or composite goods or to part only of the
items in a set put up for retail sale, those headings are to be
regarded as equally specific in relation to those goods, even if
one of them gives a more complete or precise description of the
goods."
GRI 3(b) adds that "mixtures, composite goods consisting of
different materials or made up of different components, and goods
put up in sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they consisted of
the material or component which gives them their essential
character, insofar as this criterion is applicable."
Because 3(a) is inapplicable in classifying the grill,
according to 3(b), its "essential character" must be determined.
We find that the aluminum dome and the enameled drip pan play an
equally important role in relation to the use of the goods.
Although the dome does the cooking, it could not be used without
the drip pan. Thus, neither makes up the essential character of
the grill according to this criterion. But, when bulk and value
are considered, it is clear the aluminum dome does not make up
the essential character. The drip pan costs almost two dollars
more than the aluminum dome, and it is 9.5 ounces heavier.
Therefore, the porcelain enamel coated steel drip pan imparts
the essential character of the Fricaseer Stove Top Grill by
providing the bulk, weight, and value of the total article.
The "Fricaseer" is classifiable as a composite article
under GRI 3(b) and under subheading 7323.94.00, HTSUSA.
HOLDING:
The Fricaseer Stove Top Grill is classifiable under
subheading 7323.94.00, which provides for Table, kitchen or other
household articles: Other: Of iron or steel, enameled. The
general, column one rate of duty is 2.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division