CLA-2-73:OT:RR:NC:N1:121
Ms. Melissa Harrington
Samsung Electronics America
4921 Directors Place
San Diego, CA 92121
RE: The tariff classification of cooking appliances from an unknown country
Dear Ms. Harrington:
In your letter dated January 22, 2013, you requested a tariff classification ruling.
The merchandise under consideration is two models of stainless steel cooking appliances, product numbers FX510BGS/XAC and FX710BGS/XAC. Each appliance consists of a gas cooktop, a gas oven, and an electric warmer drawer. Each cooktop is made of enamel coated iron or steel and has five gas burners. Each oven has a 5.8 cubic foot capacity, incorporates an electric fan that circulates air within the oven, and includes a gas powered self-cleaning function. Each warmer drawer, located below the oven, has a 0.7 cubic foot capacity and warms food via an electrical heating coil.
The differences between the two models are the burner power (BTU) and accompanying accessories, such as handles and grates.
The gas cooktop/oven and the electric warmer drawer are classified in different headings of the Harmonized Tariff Schedule of the United States (HTSUS). Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the HTSUS covers the gas cooktop/oven and the electric warmer drawer, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Because the subject cooking appliances are composite goods, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the gas cooktops and oven or the electric warmer drawers impart the essential character to the appliances. In this case, the gas cooktops and ovens perform the primary function of cooking food, whereas the electric warmer drawers provide a subsidiary role. Additionally, the cooktops and ovens overwhelmingly possess the greater weight, volume and value. On this basis, it is the opinion of this office that the gas cooktops and ovens impart the essential character to the appliances.
The applicable subheading for the stainless steel cooking appliances will be 7321.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoves, ranges…and similar nonelectric domestic appliances, and parts thereof, of iron or steel, cooking appliances and plate warmers, for gas fuel or for both gas and other fuels, other, stoves or ranges. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division