CLA-2 CO:R:C:M 950295 DWS
8414.60.00
Mr. Jim McNamara
Rudolph Miles & Sons, Inc.
P.O. Box 2489
Laredo, TX 78044-2489
RE: Burner Bowls; "Ventilating Hoods"; Burners; Clock Movements;
EN 84.14 (C)
Dear Mr. McNamara:
This is in response to your letter of September 5, 1991, on
behalf of Lux Products Corporation, concerning the classification
of burner bowls, "ventilating hoods", burners, and clock
movements under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The subject burner bowl is constructed for use in electric
ovens. It is the removable grease pan normally found under the
heating element of a range top. The "ventilating hood", as you
describe the item, is listed in the submitted literature as a
part of the "Flexivent" through-the-wall residential gas heater.
The third item is a burner used in a gas water storage heater.
The final item is a clock movement for a kitchen timer. The
movement will be part of a completed product used to time
activities of short duration. The user turns the dial to the
appropriate number of minutes, and a bell sounds at the end of
the selected period.
ISSUE:
What is the classification of the subject merchandise under
the HTSUSA?
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.
The burner bowl is classifiable under subheading 8516.90.20,
HTSUSA, which provides for: "[p]arts: [o]f cooking stoves, ranges
and ovens."
You claim that the "ventilating hood" is classifiable under
subheading 8414.60.00, HTSUSA, which provides for: "[v]entilating
or recycling hoods incorporating a fan, whether or not fitted
with filters; parts thereof: [h]oods having a maximum horizontal
side not exceeding 120 cm." In understanding the HTSUSA, the
Harmonized Commodity Description and Coding System Explanatory
Notes may be utilized. The Explanatory Notes, although not
dispositive, are to be used to determine the proper
interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128
(August 23, 1989). Explanatory Note 84.14 (C) (p. 1164), HTSUSA,
states the following:
(C) VENTILATING OR RECYCLING HOODS INCORPORATING A FAN,
WHETHER OR NOT FITTED WITH FILTERS
[t]his group includes cooker hoods incorporating a fan, for
use in the home or in restaurants, canteens, hospitals,
etc., as well as laboratory hoods and industrial hoods
incorporating a fan.
It is our opinion, based on the description supplied by the
submitted literature, that the "ventilating hood" is really a
blower, mainly because the item does not incorporate a hood.
Therefore, under Explanatory Note 84.14 (C), HTSUSA, and the
descriptive literature, the item is excluded from classification
under subheading 8414.60.00, HTSUSA. It is our position,
however, that the "ventilating hood" is correctly classifiable
under subheading 8414.59.80, which provides for: "[f]ans:
[o]ther: [o]ther."
The burner is classifiable under subheading 8419.90.10,
HTSUSA, which provides for: "[p]arts: of instantaneous or storage
water heaters."
The clock movement is classifiable under subheading
9109.90.20, HTSUSA, which provides for: "[c]lock movements,
complete and assembled: [o]ther: [m]easuring not over 50 mm in
width or diameter."
HOLDING:
The burner bowl is classifiable under subheading 8516.90.20,
HTSUSA. Items classifiable under this provision enter the United
States duty free.
The "ventilating hood" is classifiable under subheading
8414.59.80, HTSUSA. The general, column one rate of duty is 4.7
percent ad valorem.
The burner is classifiable under subheading 8419.90.10,
HTSUSA. Because the merchandise is manufactured in Mexico, it
will be entitled to duty free entry under the Generalized System
of Preferences, upon compliance with all applicable regulations.
The clock movement is classifiable under subheading
9109.90.20, HTSUSA. The general, column one rate of duty is 30
cents each.
Sincerely,
John Durant, Director
Commercial Rulings Division