CLA-2-85:RR:NC:MM:113 B83408
Mr. A. J. Spatarella
Kanematsu USA Inc.
114 West 47th Street, 23rd Floor
New York, NY 10036
RE: The tariff classification of parts of microwave ovens from
China
Dear Mr. Spatarella:
In your letter dated March 17, 1997, you requested a tariff
classification ruling.
The merchandise consists of two items: an escutcheon base
and a plastic timer switch knob. The escutcheon base is used as
the base to which the escutcheon key pad sheet is attached. The
timer switch knob is the handle for the timer of the oven. The
classification of parts of microwave ovens is controlled by Note
2 to Section XVI:
2. Subject to note 1 to this section, note 1 to
chapter 84 and to note 1 to chapter 85, parts of
machines (not being parts of the articles of
heading 8484, 8544, 8545, 8546 or 8547) are to be
classified according to the following rules...
(b) Other parts, if suitable for use solely or
principally with a particular kind of machine, or
with a number of machines of the same heading
(including a machine of heading 8479 or 8543) are
to be classified with the machines of that kind
...
The applicable subheading for the base and knobs will be
8516.90.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other electrothermic domestic
appliances of a kind used for domestic purposes, parts, parts for
the microwave ovens of subheading 8516.50, other. The 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. 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
James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division