CLA-2 CO:R:C:M 954781 MMC
Mr. Brian P. Cunningham
Black & Decker (US) Inc.
6 Armstrong Road
Shelton, CT 06484-4797
Re: Kitchen counter top baking unit, ShellBaker; HQ 088303
Dear Mr. Cunningham:
This is in response to your July 15, 1993 letter requesting
a classification ruling for a kitchen counter top baking unit
under the Harmonized Tariff Schedule of the United States
(HTSUS). A sample was submitted for our examination.
FACTS:
The merchandise is an electrical kitchen counter top baking
appliance identified as the model-G400 ShellBaker Meal and
Dessert Maker. The unit is used in a household to bake biscuit,
bread, muffin, cake, and cookie mixes and doughs into cupcake-sized edible shells which can be filled later with various
fillings.
The ShellBaker has a self-contained baking chamber secured
by a latching mechanism which cradles a removable, non-stick,
muffin shaped cooking pan capable of cooking 4 shells. Nominal
heat, no more than 350 degrees Fahrenheit, is indirectly
conducted to the cooking pan from the bottom and top of the
unit's inner surfaces. An air space is maintained above the
shells during baking, which simulates the performance of a
conventional oven. The unit is only capable of baking.
ISSUE:
Is the ShellBaker classifiable as an oven?
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.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
consulted. The Explanatory Notes (EN), although not dispositive,
are to be used to determine the proper interpretation of the
HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989).
Chapter 85, HTSUS, provides, in pertinent part, for
electrical machinery and equipment and parts thereof. Within
Chapter 85, HTSUS, Heading 8516, HTSUS, in pertinent part
provides for other electrothermic appliances of a kind used for
domestic purposes. Review of both the HTSUS notes and the ENs
indicates that neither defines the phrase "domestic purposes".
A tariff term that is not defined in the HTSUS or in the
EN's is construed in accordance with its common and commercial
meaning. Nippon Kogasku (USA) Inc. v. United States, 69 CCPA 89,
673 F.2d 380 (1982). Common and commercial meaning may be
determined by consulting dictionaries, lexicons, scientific
authorities and other reliable sources. C.J. Tower & Sons v.
United States, 69 CCPA 128, 673 F.2d 1268 (1982). The term
"domestic" is described as "[o]f or pertaining to the family or
household". Webster's II New Riverside University Dictionary,
(1984). The ShellBakers are used in the household, therefore
their use is for a domestic purpose. (see also HQ 088303 dated
June 10, 1991.)
Classification to the eight digit subheading level depends
upon the definition of "oven". Subheading 8516.60.40, HTSUS,
provides for [o]ther ovens; cooking stoves, ranges, cooking
plates, boiling rings, grillers and rosters: [c]ooking stoves,
ranges, and ovens. Again, neither the HTSUS or the ENs define
the word "oven". The term "oven" is described as "an enclosed
compartment supplied with heat and used for cooking food and for
heating or drying objects placed within". Webster's II New
Riverside University Dictionary, (1988).
We find that the ShellBaker's self-contained baking chamber
meets the description of an oven because the chamber is a closed
compartment that uses heat to cook food. Because the ShellBaker
is used for a domestic purpose and meets the description of an
oven it is classifiable in subheading 8516.60.40, HTSUS.
HOLDING:
The model G-400 ShellBaker is classifiable as an oven in
subheading 8516.60.40, HTSUS, with a free column one duty rate.
Sincerely,
John Durant, Director
Commercial Rulings