CLA-2 R:C:T 957478 jb
Arthur Stein
ETA Import & Export Ltd.
1 Cross Island Plaza, 3rd Floor
Jamaica, N.Y. 11422
RE: Classification of a bread warmer, consisting of a basket, a cloth warmer, and a heating element; essential character; GRI 3(b); GRI 3(c); HRL 956845
Dear Mr. Stein:
This is in response to your letter, dated October 12, 1994,
on behalf of your client, E. Mishan & Sons, wherein you requested
a binding classification ruling for the referenced bread warmer.
A sample was received by this office and will be returned under
separate cover.
FACTS:
The submitted bread warmer, referenced style number 4098,
consists of three components: (1) a basket composed of open
plaited material, specifically rattan; (2) a 100 percent linen
textile cloth for wrapping bread, with a pocket sewn into its
center, and (3) a heating pad, composed of water and synthetic
sponge with an outer covering of textile material which fits into
a pocket provided for it in the textile cloth described above.
Together, the basket and cloth function like an ordinary bread
warmer; that is, the cloth is wrapped around heated bread, to
preserve its warmth as much as possible, and the wrapped bread is
then held and served in the basket. The heating element is
heated in a microwave oven and fitted into the pocket of the
cloth warmer. It provides a source of heat for continued warmth.
ISSUE:
What is the proper classification for the bread warmer at
issue?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI). According to GRI 1, classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order.
Under GRI 2(b), the classification of articles consisting of
more than one material or substance is accomplished by resort to
GRI 3. According to GRI 3(b), such an article will be classified
as if consisting entirely of the component material that imparts
essential character to the article. Where none of the component
materials imparts essential character to the article, it will be
classified under GRI 3(c) in the heading applicable to the
component that occurs last in numerical order among all headings
meriting equal consideration. As the bread warmer at issue
consists of three distinct components, it must be classified
under GRI 3.
For purposes of this ruling, we will refer to the textile
cloth as a cloth warmer, or warmer, and the heating pad as a
heating element.
In Headquarters Ruling Letter (HRL) 956845, issued December
22, 1994, we discussed the classification of articles equipped
with a heating or cooling element. The ruling articulated the
proposition that the heating/cooling element of articles of this
kind will not always impart essential character to the article.
The ruling explained that where an article as a whole appears to
function primarily as a means to employ the heating or cooling
element, the heating/cooling element will usually be considered
to impart essential character on the basis of its more
predominant function or role. In such an instance, it is
relatively clear that the heating/cooling element is the
predominant component for GRI 3(b) purposes. However, where the
article as a whole performs an ordinary function that merely
incorporates the heating or cooling function, it is not clear
that the heating/cooling element is predominant. A closer
examination of the components, their functions/roles, and other
factors is required.
The instant bread warmer, like other bread warmers, is
designed to keep bread (or rolls, etc.) warm when served at
dinner (or any appropriate time). The typical components of a
basic bread warmer are a basket and a cloth for wrapping and
insulating the bread. The instant bread warmer includes a third
component, the heating element. While the heating element is an
important part of this bread warmer, we do not believe that it is
the clearly predominant component. At the same time the heating
element performs its important function, the cloth warmer and the
basket perform their important functions. Thus, this is not a
case where the article as a whole functions primarily to employ
the heating element; rather, the article as a whole performs an
ordinary function that incorporates the heating element's warming
function. In fact, the bread warmer could perform its basic
function as a bread warmer even without the heating element,
albeit less effectively. Thus, the heating element is not the
predominant component on the basis of function/role.
To determine the component that imparts essential character,
the functions/roles of all three components, in addition to other
factors, must be examined and compared. Considering the roles
played by these components (see italics in above paragraph), we
conclude that no one component predominates in the way of
function/role. In addition, no one component predominates with
respect to the other factors that are typically considered in an
essential character analysis: bulk, volume, weight, area, etc.,
of the whole article attributable to each component. Thus, we
conclude that classification on the basis of GRI 3(b) is
unavailing, for the reason that no one component imparts
essential character to the bread warmer.
Proceeding to GRI 3(c),an article will be classified in the
heading which occurs last in the tariff among those headings
equally meriting consideration. First, we must identify the
headings meriting equal consideration. The basket and the cloth
warmer must be recognized as major components of this article,
since they are the basic components of a typical bread warmer.
The basket carries and holds the cloth-wrapped bread and is the
vessel from which it is served. The cloth is wrapped around the
bread to contain it and provide some insulation. In addition,
the heating element is just as much a major part of the instant
bread warmer as the basket and napkin because it substantially
enhances the warming function of the bread warmer. Therefore, we
conclude that the headings applicable to each of the components
merit equal consideration under GRI 3(c).
The cloth warmer is somewhat larger than a typical napkin,
and it features a pocket sewn into its center. Further, it is
not used as a napkin. Therefore, we conclude that the warmer at
issue is not a napkin. Instead, it is similar to the warmers
classified in heading 6304 in the above cited rulings. The
precise subheading depends on the material composition of the
cloth. You have submitted that the cloth is 100 percent linen.
Among the headings applicable to the three components of the
bread warmer, that is, the basket in heading 4602, HTSUSA, the
cloth warmer in heading 6304, HTSUSA, and the heating element, in
heading 3924, HTSUSA, that pertaining to the cloth warmer occurs
last. Thus, under GRI 3(c), the bread warmer will be
classifiable according to the heading applicable to the cloth
warmer. See also HRL 957648, dated July 28, 1995, addressing a
bread warmer consisting of a basket and a textile warmer, which
similarly classified virtually identical merchandise in the
appropriate subheading providing for other furnishing articles.
HOLDING:
The bread warmer at issue, consisting of a willow basket, a
textile cloth warmer, and a heating element, is classifiable
according to the heading applicable to the cloth warmer. The
cloth warmer is classifiable as an other furnishing article:
other: other: of vegetable fibers (except cotton): other,in
subheading 6304.99.3500, HTSUSA. The applicable duty rate is
12.6 percent ad valorem, and the applicable quota designation is
899.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division