CLA–2 OT:RR:CTF:EMAIN H291996 SK
Director Juan Porras
Machinery Center of Excellence and Expertise
U.S. Customs and Border Protection
109 Shiloh Drive, Suite 300
Laredo, TX 78045
ATTN: Bernard Ash, Supervisory Import Specialist
RE: Request for Internal Advice; classification of HiLight Radiant Heating Elements.
Dear Director: This letter is in response to your request for Internal Advice (“IA”), dated November 3, 2017, made pursuant to § 177.11 of Title 19 of the Code of Federal Regulations (19 CFR 177.11). The IA request was initiated by the U.S. Customs and Border Protection (“CBP”) Port of Atlanta at the bequest of Alston & Bird (“Counsel”), representing E.G.O. North America, Inc. (“E.G.O.”). The IA concerns the tariff classification of radiant heating elements under the Harmonized Tariff System of the United States (“HTSUS”).
FACTS:
The article at issue is identified as the E.G.O. HiLight Radiant Heating Element. The article is supplied by E.G.O to manufacturers of electric ranges and stoves. The heating element is specially designed to be mounted beneath a ceramic glass top range and radiates heat through the ceramic glass to heat cookware on the surface. It uses a combination of conductive and radiated heat for the cooking process. The subject heating element consists of a base can with molded insulation embedded with a resistive ribbon. Electric power at 240 volts is applied to the ribbon filament of the heating element through a rod thermostat that controls the maximum temperature and provides for a hot or power-on warning light indicator. A typical electric range uses four heating elements in various configurations.
ISSUE:
Whether the HiLight Radiant Heating Element is classifiable under subheading 8516.90.80, HTSUS, which provides for “other parts for the cooking stoves, ranges and ovens of subheading 8516.60.40,” or under subheading 8516.90.90, HTSUS, which provides for “other” parts of surface cooking units.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of
Interpretation (“GRI"). GRI 1 provides that classification is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Under GRI 6, the classification of goods in the subheadings of a heading is determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5.
The relevant HTSUS provisions are set forth below:
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof:
8516.60 Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters:
8516.60.40 Cooking stoves, ranges and ovens
8516.60.60 Other
8516.90 Parts
Parts for the cooking stoves, ranges and ovens of subheading 8516.60.40:
8516.90.80 Other
8516.90.90 Other
The General Notes to Section XVI provide, in pertinent part:
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2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:
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(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 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17.
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Counsel has submitted documentation substantiating that the subject heating elements are designed for use solely or principally with electric ranges and surface cooking units. As such, pursuant to General Note 2(b) to Section XVI, they are “parts” of heading 8516, HTSUS,
Subheading 8516.90, HTSUS, contains two potentially applicable provisions for parts of machines of heading 8516, HTSUS: subheading 8516.90.80, HTSUS, which provides for parts for the cooking stoves, ranges and ovens of subheading 8516.60.40, HTSUS, and subheading 8516.90.90, HTSUS, which provides for “other” parts of surface cooking units.
Subheading 8516.60.40, HTSUS, provides for “cooking stoves, ranges and ovens.” As the subject HiLight Radiant Heating Element is a part for cooking ranges, it is prima facie classified in subheading 8516.90.80, HTSUS.
HOLDING:
By application of GRIs 1 and 6, and Note 2(b) to Section XVI, the HiLight Radiant Heating Element is classified under subheading 8516.90.80, HTSUS, which provides for, inter alia, “parts for the cooking stoves, ranges and ovens of subheading 8516.60.40: Other.” The 2019 column one general rate of duty is free.
This ruling is issued under the provisions of Part 177 of Title 19 to the Code of Federal Regulations (19 CFR Part 177).
Duty rates are provided for the Internal Advice applicant’s convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided online at http://www.usitc.gov.
You are directed to mail this decision to the Internal Advice applicant no later than 60 days from the date of this letter. On that date the Office of Trade, Regulations and Rulings, will make the public version of the decision available to CBP personnel and to the public on CBP’s website located at www.cbp.gov, by means of the Freedom of Information Act, and by other methods of public distribution.
Sincerely,
Myles B. Harmon, Director Commercial and Trade Facilitation Division
cc: Mr. Bernard Ash. Supervisory Import Specialist
U.S. Customs and Border Protection
157 Tradeport Drive
Atlanta, Georgia 30534