HQ 085280: Heating Elements for Electric Ranges and Ovens

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 085280

                                        NOV 9 1989

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

            CATEGORY:   Classification

            TARIFF NO.: 8516.80.8000

            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.












                                       - 2 -

                 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















                                      - 3 -

            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