CLA-2 CO:R:C:M 954100 DWS
District Director
U.S. Customs Service
One Virginia Avenue
Wilmington, NC 28401
RE: Protest No. 1512-93-100023; Toaster Oven Racks; Chapter 85,
Additional U.S. Note 2; Section XVI, Note 2; NY 885316;
8516.72.00; 8516.90.60
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 1512-93-100023 concerning your action
in classifying and assessing duty on toaster oven racks under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of wire toaster oven racks. The
racks are intended for use with a series of portable toaster ovens
under the trade name "Toast-R-Oven". These domestic toaster ovens
perform various functions, such as toasting, baking, and broiling.
The merchandise was entered under subheading 8516.90.20,
HTSUS, as parts of ovens. However, the entries were liquidated on
January 15, 1993, January 29, 1993, February 5, 1993, February 19,
1993, February 26, 1993, March 12, 1993, and on March 26, 1993,
under subheading 8516.90.60, HTSUS, as parts of toasters. The
protest was timely filed by the protestant on April 12, 1993.
The subheadings under consideration are as follows:
8516.90.20: . . . other electrothermic appliances of a kind
used for domestic purposes . . .; parts thereof:
[p]arts: [o]f cooking stoves, ranges and ovens.
Goods classifiable under this provision receive duty free
treatment.
2
8516.90.60: [p]arts: [o]ther.
The general, column one rate of duty is 3.9 percent ad
valorem.
ISSUE:
Whether the wire toaster oven racks are classifiable under
subheading 8516.90.20, HTSUS, as parts of ovens, or under
subheading 8516.90.60, HTSUS, as parts of toasters?
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 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
Subheading 8516.72.00, HTSUS, provides for: "[o]ther
electrothermic appliances: [t]oasters."
Chapter 85, additional U.S. note 2, HTSUS, states that:
[f]or the purposes of subheading 8516.72, the term "toasters"
includes toaster-ovens which are designed essentially for
toasting bread but can also bake small items, such as
potatoes.
It is our position that the toaster ovens into which the racks
are fitted are not "toasters" as defined in chapter 85, additional
note 2, HTSUS. One style of toaster oven, style no. T660G, is
described in a catalogue provided by counsel for the importer. The
catalogue states that the toaster oven:
[b]roils, bakes, browns like a big oven. Toasts and defrosts,
too. Large 6-slice capacity. Continuous cleaning interior.
Heats quickly for meals and snacks. Rack slides in and out
with door. 9" x 12" pan and broil tray included. Bell
signals when toast is ready.
It is true that the subject toaster ovens can toast and bake
small items. However, they also perform other functions which a
toaster cannot. They can broil, defrost, and brown foods, and they
are capable of self cleaning. Because they are capable of
performing several functions other than toasting and baking small
items, we find that they are not described as toasters under
subheading 8516.72.00, HTSUS.
Because the toaster ovens perform many of the same functions
as large, permanently installed domestic ovens, the toaster oven
racks are described as parts of ovens.
Section XVI, note 2, HTSUS, states that:
[s]ubject to note 1 to this section, note 1 to chapter 84
and to note 1 to chapter 85, parts of machines (not being
parts of the articles of heading 8484, 8544, 8545, 8546 or
8547) are to be classified according to the following
rules:
(a) Parts which are goods included in any of the headings
of chapters 84 and 85 (other than headings 8485 and
8548) are in all cases to be classified in their
respective headings;
(b) Other parts, if suitable for use solely or principally
with a particular kind of machine, or with a number of
machines of the same heading (including a machine of
heading 8479 or 8543) are to be classified with the
machines of that kind. However, parts which are equally
suitable for use principally with the goods of headings
8517 and 8525 to 8528 are to be classified in heading
8517;
(c) All other parts are to be classified in heading 8485 or
8548.
Section XVI, note 2(a), HTSUS, is inapplicable because the
toaster oven racks are not goods included in any of the headings
of chapters 84 or 85, HTSUS. However, because the racks are
suitable for use solely or principally with the toaster ovens of
heading 8516, HTSUS, under section XVI, note 2(b), HTSUS, they are
to be classified with those toaster ovens.
Therefore, it is our position that the toaster oven racks are
classifiable under subheading 8516.90.20, HTSUS, as parts of ovens.
We note NY 885316, dated April 27, 1993, in which certain
counter top oven racks were held to be classifiable under
subheading 8516.90.20, HTSUS.
HOLDING:
The toaster oven racks are classifiable under subheading
8516.90.20, HTSUS, as parts of ovens.
The protest should be granted in full. A copy of this
decision should be attached to the Customs Form 19 and provided to
the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director