HQ 085280

NOV 9 1989

CLA-2:CO:R:C:G 085280 JAS

Jim McNamara
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.

FACTS:

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).

ISSUE:

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.

HOLDING:

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.

Sincerely,

John Durant, Director
Commercial Rulings Division