CLA-2-CO:R:C:M 953260 MMC
TARIFF NUMBER: 7321.90.60
Mr. Bruce Drew, Import Manager
Total Logistics Resource, Inc.
P.O. Box 30419
Portland, OR 97230
RE: Gold plated cast iron stove doors; 7323; EN 72.23
Dear Mr. Drew:
This is in response to your letters of 11/27/92 and
12/23/92, on behalf of Earth Stove Marketing, Inc., requesting a
classification ruling for gold plated cast iron stove doors under
the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The doors contain a glass pane secured by gaskets and
clamps. Door rope surrounds the glass pane and is itself
surrounded by a gold frame. A coil spring handle is attached to
the frame. The doors are sand blasted and plated with nickel and
gold. The gold plated doors are an optional upgraded version of
the cast iron doors that normally come with the stoves.
ISSUE:
What is the classification of the stove doors?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 7321, HTSUS, provides for [s]toves, ranges, grates,
cookers (including those with subsidiary boilers for central
heating), barbecues, braziers, gas rings, plate warmers and
similar nonelectric domestic appliances, and parts thereof, of
iron or steel. Heading 7321 describes the doors because they are
parts of stoves.
We note that there had been some confusion as to whether
heading 7323, HTSUS, which provides for table, kitchen, or other
household articles of iron or steel, applied. However, it is
clear from the Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) that the stove doors are not classifiable
in heading 7323.
The Explanatory Notes, although not dispositive, are to be
used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128, (August 23, 1989). EN 73.23 (A)(3), pg.
1035, describe other household articles such as wash coppers and
boilers; dustbins, buckets, coal scuttles and hods; watering-
cans; ash-trays; hot water bottles; bottle baskets; movable boot-
scrapers; stands for flat irons; baskets for laundry, fruit,
vegetables, etc.; letter-boxes; clothes-hangers, shoe trees;
luncheon boxes. Stove doors are not the same kind of articles
listed here.
In addition, Explanatory Note 72.23, pg. 1036, states, in
pertinent part, [t]his heading excludes...(b) [t]he stoves,
grates, kitchen ranges, cookers, fires, etc., covered by heading
73.21. Therefore we find that the stove doors are classifiable
in subheading 7321.90.60, HTSUS which provides for parts of
stoves, other.
HOLDING:
Gold plated cast iron stove doors are classifiable in
subheading 7321.90.60, HTSUS, dutiable at 4.2% ad valorem.
Sincerely,
John Durant, Director