HQ 089185: Modification of Internal Advice 42-89, Headquarters Ruling 085698 ("HQ 085698"), dated October 15, 1990; assemblies for microwave ovens; parts of microwave ovens; insulated electrical conductors fitted with connectors, relays, indicator lamps, thermostats or dampeners

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 089185

                          MAY 20, 1991


CLA-2 CO:R:C:M   089185   JMH

CATEGORY:   Classification

TARIFF NO.:   8516.90.20

District Director
U.S. Customs Service
P.O. Box 9516
El Paso, TX  79985

RE:  Modification of Internal Advice 42-89, Headquarters Ruling
     085698 ("HQ 085698"), dated October 15, 1990; assemblies for
     microwave ovens; parts of microwave ovens; insulated
     electrical conductors fitted with connectors, relays,
     indicator lamps, thermostats or dampeners

Dear Sir:

     We have been asked to review our classification of parts 
used with microwave ovens which were addressed in Internal Advice
42-89, Headquarters Ruling 085698 ("HQ 085698"), dated October 
15, 1990.   Our decision follows.

FACTS:

     The facts are taken as presented in HQ 085698.   The articles
in question consist of insulated wires which have been (1)  cut to
various lengths,  (2) assembled into different combinations of
wires for use as wiring harnesses in microwave ovens,  (3) fitted,
for the most part with female blade or pin connectors, and (4)
joined with one or more of the following electrical components:
indicator lamp, relay, thermostat, switch, or acoustical 
dampener.

     HQ 085698 classified the assemblies to be used with 
microwave ovens in subheading 8516.90.60, Harmonized Tariff 
Schedule of the United States Annotated ("HTSUSA"), as "Electric 
instantaneous or storage water heaters and immersion heaters; 
...other electrothermic appliances of a kind used for domestic
purposes;...parts thereof...Parts....Other..."

ISSUE:

     What is the appropriate classification for the wiring
harnesses used with microwave ovens?


                               -2-

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUSA is 
governed by the.General Rules of Interpretation ("GRIs").  GRI 1,
HTSUSA, states ln part that "for legal purposes, classification
shall be determined according to the terms of the headings and 
any relative section or chapter notes...and...according to the
following provisions.-."  The appropriate heading for microwave
ovens is heading 8516, HTSUSA.  Parts of microwave ovens are
classified in subheading 8516.90, HTSUSA.  However, there are two
provisions within the subheadings which apply to the microwave 
oven parts.   These provisions are subheading 8516.90.20 and
8516.90.60, HTSUSA.  These provisions describe the following:

      8516     Electric instantaneous or storage water 
               heaters and immersion heaters;...other 
               electrothermic appliances of a kind used for 
               domestic purposes;...parts thereof...

                         *    *    *    *

     8516.50          Microwave ovens...

     8516.60          Other ovens; cooking stoves, ranges, 
                      cooking plates, boiling rings, grillers 
                      and roasters...

                         *    *    *    *

8516.90          Parts...

8516.90.20            Of cooking stoves, ranges, and ovens...

8516.90.60             Other...

     GRI 6, HTSUSA, one of the "following provisions" mentioned 
in GRI 1, requires that the GRIs be implemented for subheadings 
as they are for headings.   Thus the terms of the subheadings are
determinative where possible.  In this situation, the competing
provisions describe "ovens" and "other."  Previous Headquarters
Rulings held that since subheading 8516.60 distinguished between
"Other ovens..." in comparison to the microwave ovens in 
subheading 8516.50, then the parts provisions made a similar
distinction.   Since subheading 8516.90.20 does not incorporate
"all ovens" or "microwave  ovens",  then parts of microwave ovens
are classified in subheading 8516.90.60.

     However, the term "ovens" as used in subheading 8516.90.20 
is not limited in any way to cover only conventional ovens.   The
provision pertains to parts of "ovens."  A microwave oven is a 
type of oven.  Thus, the terms of the provision describe parts of

                               -3-

microwave ovens.  The proper classification for the wiring
harnesses which are to be incorporated into microwave ovens is
subheading 8516.90.20.

HOLDING:

     In accordance with GRI 1, wiring harnesses to be used in
microwave ovens are properly classified in subheading 8516.90.20,
HTSUSA, as "Electric instantaneous or storage water heaters and
immersion heaters; ...other electrothermic appliances of a kind
used for domestic purposes;...parts thereof...Of cooking stoves,
ranges and ovens..."

     In order to insure uniformity in Customs classification of
merchandise of this type and to eliminate uncertainty, HQ 085698
is modified to reflect the above classification.

     Please advise the IA applicant of this decision.

                              Sincerely,


                              John Durant, Director
                              Commercial Rulings Division