CLA-2:CO:R:C:M 955729 JAS
Ms. Sandra Pattison
A.N. Deringer, Inc.
10600 West Higgins Road, Suite 708
Rosemont, ILL 60018
RE: Stove Top Heating Element, Electric Heating Resistor,
Parts of Cooking Stoves, Ranges and Ovens, Subheading
8516.90; Electric Heating Resistors, Subheading 8516.80,
HQ 951157
Dear Ms. Pattison:
Your letter of December 15, 1993, to the District Director
of Customs, Chicago, on behalf of Nihon Dennetsu, has been
referred to this office for reply. Your inquiry concerns the
tariff status of a surface heating element for ovens and ranges,
from Japan. A sample was provided.
FACTS:
The sample element, designated part #SU205, is 5 3/4 inches
in diameter and consists of a slate gray hollow metal coil wound
concentrically, the two ends held in parallel position by a metal
spacer. A metal wire or heating resistor runs through this coil
with male fittings at the ends which serve as electrical
connectors to be snap fitted into corresponding female fittings
on the range top. The hollow metal coil typically consists of an
alloy of iron, chromium and manganese, while the metal wire is
usually coated with a refractory material of some kind. A three
pronged, Y-shaped support or brace is welded to the underside of
the element to provide support and to position it above a
metallic dish which catches droppings from the stove. A black
metallic top cap is crimped in the middle of the element to
provide a flat or more even surface area for a pan or other
cooking utensil, and to add decoration.
You suggest the heating element is provided for under a
provision in heading 8516, Harmonized Tariff Schedule of the
United States (HTSUS), for parts of cooking stoves, ranges and
ovens. - 2 -
The provisions under consideration are as follows:
8516 [o]ther electrothermic appliances of
a kind used for domestic purposes;
parts thereof:
8516.80 Electric heating resistors:
8516.80.80 Other...3.9 percent
* * * * *
8516.90 Parts:
8516.90.80 Parts for the cooking stoves, ranges,
and ovens of subheading 8516.60.40:
Other...Free
ISSUE:
Whether the surface heating element is an electric heating
resistor or a part for tariff purposes.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989).
Relevant ENs under the heading (F) ELECTRIC HEATING
RESISTORS, at p. 1360, state in part that electric heating
resistors consist of bars, rods, plates, etc., or lengths of wire
(usually coiled), of special material which becomes very hot when
current is passed through it. Wire resistors are usually mounted
on insulating formers (e.g. of ceramics, steatite, mica or
plastics) or on soft insulating core (e.g., of glass fibers or - 3 -
asbestos). The ENs state further that resistors remain
classified as electric heating resistors, but if assembled with
parts other than a simple insulating former and electrical
connections they are classified as parts of the machines or
apparatus in question.
The heating element in question consists of a resistance
wire, which is the electric heating resistor, and the hollow
metal coil which is the insulating former. HQ 951157, dated
February 9, 1993, held, with respect to substantially similar
heating elements, that the metal support brackets were not
similar to or performed a function as substantial as base plates
for smoothing irons and plates for electric cookers, listed in
the ENs as examples of additional parts which would remove a
heating element from consideration as an electric heating
resistor. HQ 951157 went on to state that metallic caps, among
other things, which function in part to provide a more even
surface area to the element, are such parts. Therefore, an
electric heating resistor with metallic cap, in addition to an
insulating former, electrical connections and support brackets,
would be regarded for tariff purposes as a part. This removes
subheading 8516.80.80 from consideration.
HOLDING:
Under the authority of GRI 1, the electric surface heating
element, designated part #SU205, is provided for in heading 8516.
It is classifiable in subheading 8516.90.80, HTSUS, as other
parts for the cooking stoves, ranges and ovens of subheading
8516.60.40.
Sincerely,
John Durant, Director
Commercial Rulings Division