CLA-2-85:RR:NC:N1:113 K86914
Ms. Jennifer Lam
Wolf Appliance Company, LLC
2866 Bud's Drive
Fitchburg, WS 53719
RE: The tariff classification of range parts from the Netherlands.
Dear Ms. Lam:
In your letter dated June 2, 2004, you requested a ruling on tariff classification.
The merchandise is a number of burner grates used on gas/electric ranges. The items include 805769 burner grate, 805771 charbroiler grate, 805773 filler grate, 805775 S-grate 30df, 805777 S-gratefiller 30df and 805779 wok grate. The grates will be used initially on your Dual Fuel line, which is a range incorporating an electric oven and a gas rangetop. In the future, the grates may be used on gas only ranges. In your letter you request guidance concerning heading 7321, HTS, non-electric domestic appliances, and heading 8516, HTS, electric domestic appliances.
The Explanatory Notes to the Harmonized Tariff Section XV 73.21 excludes appliances using electricity for “heating purposes, as in the case of combined gas-electric cookers.” Therefore, the grills will be classifiable in heading 8516, HTS. Furthermore, Section XVI, Note 2 states, in pertinent part that parts, if suitable for use solely or principally with a particular kind of machine are to be classified with machines of that kind. Therefore, while the grills are principally used with the appliances of heading 8516, HTS, they will continue to be classified as parts of that heading.
The applicable subheading for this product will be 8516.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts for the cooking stoves, ranges and ovens of subheading 8516.60.40. The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division