NOV 9 1989
CLA-2:CO:R:C:G 085280 JAS
Rudolph Miles & Sons
400 Los Isauros
Laredo, Texas 78041
RE: Heating Elements for Electric Ranges and Ovens
Dear Mr. McNamara:
In your letter of July 11, 1989, on behalf of Robertshaw
Control Company, Richmond, Va., you inquire as to the tariff
classification of electric stove-top heating elements and bake-
and-broil heating elements for electric ovens, from Mexico.
Samples were submitted. Our ruling follows.
The stove-top heating element is a concentric insulated
electrical coil, approximately 5 1/2 inches in diameter,
designed for use with domestic electric ranges. It has two
male electrical connectors to permit the element to be snap
fitted into corresponding female fittings on the range top. A
special fitting is crimped to the ends of the male connectors
to ensure their uniform spacing when inserted into the range.
A three prong, Y-shaped support or brace is welded to the
underside of the heating element to keep it squarely above a
metallic dish which catches droppings from the stove. Finally,
a metallic top cap is crimped in the middle of the heating
element to provide a more even surface height to the element
and to add decoration.
The bake-and-broil heating element is a W-shaped
electrical coil for use with domestic ovens. It has two male
electrical connectors at the ends to permit snap fitting to
mated connectors in the oven, and a steel support fitting
crimped to each end for attachment to the oven wall. In
addition, there are three loose support fittings on the heating
element to permit additional support at desired intervals.
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You state that both heating elements function as electric
heating resistors. However, because they are assembled with
certain additional parts, as described in the facts, they are
not provided for in subheading 8516.80 as electric heating
resistors, but must be classified under the the duty-free
provision for parts of cooking stoves, ranges and ovens which
are electrothermic appliances of a kind used for domestic
purposes, in subheading 8516.90.2000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
Are the heating elements in issue assembled with other
components so as to advance them beyond the status of electric
heating resistors and make them classifiable as parts of
cooking stoves, ranges and ovens?
LAW AND ANALYSIS:
General Rule of Interpretation (GRI) 1, HTSUS, states that
for legal purposes classification shall be determined according
to the terms of the headings and any relative section or
chapter notes. GRI 3(a) states that where goods are, prima
facie, classifiable under two or more headings, the heading
which provides the most specific description shall be preferred
to headings providing a more general description. Finally, GRI
6 states that the classification of goods in the subheadings of
a heading shall be determined according to the terms of those
subheadings and any related subheading notes and, by
substitution of terms, to Rules 1 through 5, on the
understanding that only subheadings at the same level are
comparable. Rule 6 states further that relative section,
chapter and subchapter notes also apply at the subheading
level, unless the context otherwise requires.
Heading 8516, HTSUS, provides, among other things, for
electrothermic appliances of a kind used for domestic purposes,
certain electric heating resistors, and parts. Subheading
8516.80, HTSUS, provides for electric heating resistors, while
subheading 8516.90 provides for parts of cooking stoves, ranges
and ovens. Under GRI 3(a), made applicable at the subheading
level by GRI 6, the subheading which provides the most specific
description shall be preferred to subheadings providing a more
general description. As to the applicability of subheading
8516.80, relevant Explanatory Notes, which provide guidance in
the interpretation of the headings in the Harmonized Commodity
Description and Coding System, and to commodity breakouts at
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the 6-digit subheading level, indicate that wire resistors, if
not mounted, must be cut to length and coiled or otherwise
formed to a shape identifying them as heating resistor
elements. Bars, rods and plates must also be cut to length or
size ready for use to be classifiable in subheading 8516.80.
The notes state further that resistors assembled with parts
other than a simple insulated former and electrical connections
are to be classified as parts of the machines or apparatus in
which they are to be used (e.g., base plates for smoothing
irons and plates for electric cookers).
The notes suggest that heating resistor elements, as
described above, whether in the form of wire, bars, rods or
plates, that have been assembled with other components in such
a way that the identity of the individual resistor becomes
lost, and is merged into that of the part, are classifiable as
parts of the machines or apparatus with which used.
The stove-top heating element, assembled with a fitting
crimped to the ends of the male connectors, a y-shaped brace,
and metallic top cap, and the bake-and broil heating element,
assembled with two permanently crimped steel support elements
and three loose support elements, nevertheless retain their
individual identities, respectively, and are clearly
recognizable as electric heating resistors. Under the
authority of GRI 3(a), applied at the subheading level by GRI
6, we conclude that the subheading 8516.80 provides the most
specific description for the merchandise in question.
The stove-top heating element and bake-and-broil heating
element are classifiable in subheading 8516.80.8000, HTSUSA, as
other electric heating resistors, dutiable at the rate of 3.9
percent ad valorem.
John Durant, Director
Commercial Rulings Division