CLA-2 CO:R:C:M 089186 JMH
John M. Peterson, Esq.
Neville, Peterson & Williams
New York City, NY 10006
RE: Modification of Headquarters Ruling 087460 ("HQ 087460"),
dated October 25, 1990 and Headquarters Ruling 086655 ("HQ
086655"), dated June 7, 1990; circular and rectangular glass
plates and trays; induction oven top plates; parts of
We have been asked to review our classification of parts
used with microwave ovens which were addressed in Headquarters
Ruling 087460 ("HQ 087460"), dated October 25, 1990 and
Headquarters Ruling 086655 ("HQ 086655"), dated June 7, 1990.
Our decision follows.
The facts are taken as presented in HQ 087460. The articles
in question are glass-ceramic microwave oven trays and plates.
The trays and plates are either rectangular or circular in shape.
The circular plates are used in microwave ovens which feature
turntables while the rectangular trays are used in microwave
ovens which do not feature a turntable.
HQ 087460 and HQ 086655 classified the glass-ceramic trays
and plates for use in microwave ovens in subheading 8516.90.60,
Harmonized Tariff Schedule of the United States Annotated
("HTSUSA"), as "Electric instantaneous or storage water heaters
and immersion heaters; ...other electrothermic appliances of a
kind used for domestic purposes;...parts thereof...Parts....
What is the appropriate classification for the glass-
ceramic plates and trays used in microwave ovens?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation ("GRIs"). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...and...according to the
following provisions..." The appropriate heading for microwave
ovens is heading 8516, HTSUSA. Parts of microwave ovens are
classified in subheading 8516.90, HTSUSA. However, there are two
provisions within the subheadings which apply to the microwave
oven parts. These provisions are subheading 8516.90.20 and
8516.90.60, HTSUSA. These provisions describe the following:
8516 Electric instantaneous or storage water
heaters and immersion heaters;...other
electrothermic appliances of a kind used for
domestic purposes;...parts thereof...
* * * *
8516.50 Microwave ovens...
8516.60 Other ovens; cooking stoves, ranges,
cooking plates, boiling rings, grillers
* * * *
8516.90.20 Of cooking stove, ranges, and ovens...
GRI 6, HTSUSA, one of the "following provisions" mentioned
in GRI 1, requires that the GRIs be implemented for subheadings
as they are for headings. Thus the terms of the subheadings are
determinative where possible. In this situation, the competing
provisions describe "ovens" and "other." Previous Headquarters
Rulings held that since subheading 8516.60 distinguished between
"Other ovens..." in comparison to the microwave ovens in
subheading 8516.50, then the parts provisions made a similar
distinction. Since subheading 8516.90.20 does not incorporate
"all ovens" or "microwave ovens", then parts of microwave ovens
are classified in subheading 8516.90.60.
However, the term "ovens" as used in subheading 8516.90.20
is not limited in any way to cover only conventional ovens. The
provision pertains to parts of "ovens." A microwave oven is a
type of oven. Thus, the terms of the provision describe parts of
microwave ovens. The proper classification for the glass-ceramic
plates and trays for use in microwave ovens is subheading
In accordance with GRI 1, glass-ceramic plates and trays to
be used in microwave ovens are properly classified in subheading
8516.90.20, HTSUSA, as "Electric instantaneous or storage water
heaters and immersion heaters; ...other electrothermic appliances
of a kind used for domestic purposes;...parts thereof...Of
cooking stoves, ranges and ovens..."
In order to insure uniformity in Customs classification of
merchandise of this type and to eliminate uncertainty, HQ 087460
and HQ 086655 are modified to reflect the above classification.
John Durant, Director
Commercial Rulings Division