CLA-2 CO:R:C:M 089185 JMH
District Director
U.S. Customs Service
P.O. Box 9516
El Paso, TX 79985
RE: Modification of Internal Advice 42-89, Headquarters Ruling
085698 ("HQ 085698"), dated October 15, 1990; assemblies for
microwave ovens; parts of microwave ovens; insulated
electrical conductors fitted with connectors, relays,
indicator lamps, thermostats or dampeners
Dear Sir:
We have been asked to review our classification of parts
used with microwave ovens which were addressed in Internal Advice
42-89, Headquarters Ruling 085698 ("HQ 085698"), dated October
15, 1990. Our decision follows.
FACTS:
The facts are taken as presented in HQ 085698. The articles
in question consist of insulated wires which have been (1) cut to
various lengths, (2) assembled into different combinations of
wires for use as wiring harnesses in microwave ovens, (3) fitted,
for the most part with female blade or pin connectors, and (4)
joined with one or more of the following electrical components:
indicator lamp, relay, thermostat, switch, or acoustical
dampener.
HQ 085698 classified the assemblies to be used with
microwave ovens in subheading 8516.90.60, Harmonized Tariff
Schedule of the United States Annotated ("HTSUSA"), as "Electric
instantaneous or storage water heaters and immersion heaters;
...other electrothermic appliances of a kind used for domestic
purposes;...parts thereof...Parts....Other..."
ISSUE:
What is the appropriate classification for the wiring
harnesses used with microwave ovens?
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LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the.General Rules of Interpretation ("GRIs"). GRI 1,
HTSUSA, states ln part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...and...according to the
following provisions.-." The appropriate heading for microwave
ovens is heading 8516, HTSUSA. Parts of microwave ovens are
classified in subheading 8516.90, HTSUSA. However, there are two
provisions within the subheadings which apply to the microwave
oven parts. These provisions are subheading 8516.90.20 and
8516.90.60, HTSUSA. These provisions describe the following:
8516 Electric instantaneous or storage water
heaters and immersion heaters;...other
electrothermic appliances of a kind used for
domestic purposes;...parts thereof...
* * * *
8516.50 Microwave ovens...
8516.60 Other ovens; cooking stoves, ranges,
cooking plates, boiling rings, grillers
and roasters...
* * * *
8516.90 Parts...
8516.90.20 Of cooking stoves, ranges, and ovens...
8516.90.60 Other...
GRI 6, HTSUSA, one of the "following provisions" mentioned
in GRI 1, requires that the GRIs be implemented for subheadings
as they are for headings. Thus the terms of the subheadings are
determinative where possible. In this situation, the competing
provisions describe "ovens" and "other." Previous Headquarters
Rulings held that since subheading 8516.60 distinguished between
"Other ovens..." in comparison to the microwave ovens in
subheading 8516.50, then the parts provisions made a similar
distinction. Since subheading 8516.90.20 does not incorporate
"all ovens" or "microwave ovens", then parts of microwave ovens
are classified in subheading 8516.90.60.
However, the term "ovens" as used in subheading 8516.90.20
is not limited in any way to cover only conventional ovens. The
provision pertains to parts of "ovens." A microwave oven is a
type of oven. Thus, the terms of the provision describe parts of
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microwave ovens. The proper classification for the wiring
harnesses which are to be incorporated into microwave ovens is
subheading 8516.90.20.
HOLDING:
In accordance with GRI 1, wiring harnesses to be used in
microwave ovens are properly classified in subheading 8516.90.20,
HTSUSA, as "Electric instantaneous or storage water heaters and
immersion heaters; ...other electrothermic appliances of a kind
used for domestic purposes;...parts thereof...Of cooking stoves,
ranges and ovens..."
In order to insure uniformity in Customs classification of
merchandise of this type and to eliminate uncertainty, HQ 085698
is modified to reflect the above classification.
Please advise the IA applicant of this decision.
Sincerely,
John Durant, Director
Commercial Rulings Division