CLA-2-85:RR:NC:N1:113 D82502
Ms. Kathy Magg
Global Services Operation
GE Client Business Services
4315 Metro Parkway
Fort Meyers, FL 33916
RE: The tariff classification of microwave oven subassemblies
from Korea
Dear Ms. Magg:
In your letter dated August 20, 1998, you requested a tariff
classification ruling.
The merchandise is a microwave subassembly to be used in a
combination oven. The sub-assemblies consist of the cooking
chamber, structural supporting chassis, door and part of the
outer case. The finished product will be an over-and-under,
built-in, combination microwave/convection oven. It appears that
the capacity of the microwave oven will exceed 31 liters. You
have also requested the classification of a completed combination
oven. You suggest that the subassembly be classified as a part.
Any reference in a heading to an article shall be taken to
include that article unfinished, provided that, as entered, the
unfinished article has the essential character of the finished
article [GRI 2(a), HTS]. A complete microwave oven is an
enclosed chamber or compartment that defrosts, heats, reheats and
cooks utilizing a magnetron tube to convert household electrical
(120V) energy into high-frequency microwaves that reflect off the
walls of the oven. The microwave module in issue as imported, has
the aggregate of distinctive component parts that establishes its
identity as what it is, a microwave oven. We conclude that, as
imported, the microwave module has the essential character of a
microwave oven.
Concerning the completed article, microwave/convection oven
combinations, both modules being imported together, are
composite machines also classifiable in subheading 8516.50.00.
The microwave feature has been held to constitute the principal
function. [HQ 083850 of June 9, 1989, and HQ 953456 of February
25, 1994, noted].
The applicable subheading for the oven subassembly and the
complete oven will be 8516.50.0090, Harmonized Tariff Schedule of
the United States (HTS), which provides for other electrothermic
appliances of a kind used for domestic purposes, microwave ovens,
having a capacity exceeding 31 liters. The rate of duty will be
2.4 percent ad valorem.
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
Director
National Commodity
Specialist Division