HQ 084209: Ignition coil; electrical lighters; electric heating resistors.

us-cbp-cross-rulings-hq-084209HQ 084209: Ignition coil; electrical lighters; electric heating resistors.Guidance

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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 084209

                                    July 25, 1989


          CLA-2  CO:R:C:G  084209  KK

          CATEGORY:  Classification

          TARIFF NO:  9613.80.20

          Mr. Paul L. Greenlee
          Import Department
          John A. Steer Co.
          Custom House Brokers
          28 South Second Street
          Philadelphia, PA 19106

          RE:    Ignition coil; electrical lighters;
                 electric heating resistors.

          Dear Mr. Greenlee:

                Your letter of March 27, 1989, requesting a binding ruling
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA), regarding the tariff classification of
          electric ignition coils used in kerosene heaters was referred to
          this office for a direct reply to you.

          FACTS:

                The subject device is an air wound resistive coil attached
          to a housing which fits into the base of non-electric, manually
          controlled kerosene heaters.  The base is similar to a flashlight
          lamp base.  When current flows through the resistive coil, the
          coil becomes hot enough to light the kerosene.  The device, which
          does not possess control function, consists of an air wound
          resistive coil attached to a distinct housing and base.

          ISSUE:

                Whether the subject devices are properly classifiable in
          heading 9613, which provides for "[c]igarette lighters and other
          lighters, whether or not mechanical or electrical;" in heading
          8516, HTSUS, which provides for "electric heating resistors;" or
          in heading 7321, HTSUS, which provides for "nonelectric domestic
          appliances, and parts thereof."

















                                        - 2 -


          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is governed
          by the General Rules of Interpretation (GRI's).  GRI 1 states, in
          part, that classification shall be determined according to the
          terms of the headings and any relative section or chapter notes.
          The Explanatory Notes, the official interpretation of the HTSUSA
          at the international level, provide a commentary on the scope of
          each heading of the Harmonized System, and are thus useful in
          ascertaining the tariff classification of merchandise.

                By operation of GRI 1 and the relevant Explanatory Notes,
          the subject devices are prima facie classifiable in HTSUS
          headings 9613, 8516 and 7321.  Heading 9613 is applicable insofar
          as instant device is properly describable as an electric lighter.
          Instructive in this regard, is the following description of
          "electrical lighters" set forth in Explanatory Note (2) to
          heading 9613 at 1610:

                [c]urrent from the mains or a battery produces a spark, or
                in certain types, a glowing heat in an electric resistor.

          In short, the instant ignition coil uses current to produce
          sufficient heat in an electric resistor to light a kerosene
          heater.

                Heading 7321, which provides, in part, for "nonelectric
          domestic appliance parts," also describes the instant devices.
          Since the subject ignition coils are used only on non-electric,
          manually operated domestic type kerosene heaters, they are prima
          facie classifiable as "parts" in heading 7321, HTSUS.

                Heading 8516 does provide for electrical heating resistors.
          However, based on Explanatory Note (F) to heading 8516 at 1360,
          the instant devices are not classifiable as electrical heating
          resistors.  Explanatory Note (F) excludes from coverage
          electrical heating resistors "assembled with parts other than a
          simple insulated former and electrical connections."  Since the
          subject devices contain not only resistive coils, but also
          distinct housing and base components, the devices cannot fall to
          be classified in heading 8516, HTSUS.

                Since GRI 2 is not applicable in this case, and the
          merchandise is described in two or more headings, GRI 3(a)
          applies.  GRI 3 states that the "heading which provides the most
          specific description shall be preferred to headings providing a
          more general description."  In accordance with general














                                        - 3 -


          classification principles, as well as Additional U.S. Rules of
          Interpretation, Rule (c), heading 9613, which specifically
          describes the subject merchandise, prevails over the applicable
          "parts" provision in heading 7321, HTSUS.  Accordingly, the
          subject devices are classifiable in heading 9613, HTSUS.

          HOLDING:

                The ignition coil in issue, which is used in domestic
          kerosene heaters, is properly classifiable in subheading
          9613.80.20, HTSUS, which provides for "[c]igarette lighters and
          other lighters, whether or not mechanical or electrical . . .
          [o]ther lighters . . . [e]lectrical," dutiable at the rate of 3.9
          percent ad valorem.

                                              Sincerely,




                                              John Durant, Director
                                              Commercial Rulings Division
































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