CLA-2 CO:R:C:M 954651 RFA
Mr. Samuel Zekser
Sobel Shipping Co., Inc.
170 Broadway
Suite 1501
New York, NY 10038-4184
RE: Grill Express; electric grill; sets put up for retail sale;
instructional videotape; Note 6 to Chapter 85; GRI 3; HQ
950925; HQ 088970; HQ 953619 Modified
Dear Mr. Zekser:
This is in reference to HQ 953619 issued to you on June 23,
1993, in which we classified the Grill Express as a set under
subheading 8516.60.60, Harmonized Tariff Schedule of the United
States (HTSUS). In that ruling, we held that the griller with a
plastic beaker, a special cleaning utensil made of plastic, an
instruction manual, and a demonstration videotape met GRI 3's
definition of a set put up for retail sale. The Grill Express
was classified as a set, because: the items in it are provided
for in headings 3924, 8516, and 8524, HTSUS; all of the products
put together carry out the specific activity of grilling food;
and it is packaged in one box to be sold directly to the user.
Because the item is a set, we needed to determine which
component provides the essential character. Based upon
examination, it is clear that the essential character of the set
is imparted by the griller. Therefore, we stated that the set is
classifiable under subheading 8516.60.60, HTSUS, as other
grillers.
After issuing this ruling, we realized that the
instructional videotape could not be classified as part of the
set of the Grill Express. Note 6 to Chapter 85, HTSUS, states
that "[r]ecords, tapes and other media of heading No. 85.23 or
85.24 remain classified in those headings, whether or not they
are presented with the apparatus for which they are intended."
In HQ 950925, dated May 12, 1992, we held that a component
cassette included in a GRI 3 set must be classified separately
within heading 8524, HTSUS.
Based upon Note 6 to Chapter 85, HTSUS, and our holding in
HQ 950925, we find that the instructional videotape for the Grill
Express should be separately classified under subheading
8524.23.10, HTSUS. This separate classification of the
instructional videotape does not negate the classification of the
Grill Express as a set. See HQ 088970, dated June 12, 1991, for a
similar holding regarding this issue.
HOLDING:
The Grill Express is classifiable under subheading
8516.60.60, HTSUS, which provides for: "[o]ther ovens; cooking
stoves, ranges cooking plates, boiling rings, grillers and
roasters: [o]ther. . . ." The general, column one rate of duty
is 5.3 percent ad valorem.
The instructional videotape is classifiable under subheading
8524.23.10, HTSUS, which provides for: "[r]ecords, tapes and
other recorded media for sound or other similarly recorded
phenomena. . .: [m]agnetic tapes: [o]f a width exceeding 6.5 mm:
[v]ideo tape recordings. . ." The general, column one rate of
duty is $0.66/lin. m.
EFFECT ON OTHER RULINGS:
HQ 953619, dated June 23, 1993, is modified pursuant to
section 177.9(d) of the Customs Regulations [19 CFR 177.9(d)], as
set forth in this ruling. We regret any inconvenience that this
modification may cause.
Sincerely,
John Durant, Director
Commercial Rulings Division