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HQ 953293

February 9, 1993

CLA-2 CO:R:C:M 953293 LTO


TARIFF NO.: 8516.90.20

Mr. Jim McNamara
Rudolph Miles & Sons
400 Los Isauros
Laredo, Texas 78041

RE: Modification of HQ 085280; Heating Elements; HQ 951157; 8516.80.80

Dear Mr. McNamara:

This is in reference to a ruling issued to you on November 9, 1989 (HQ 085280), by this office, in response to your letter of July 11, 1989, on behalf of Robertshaw Control Company. In HQ 085280, you were advised of the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of heating elements for electric ranges and ovens. These heating elements were classified under subheading 8516.80.80, which provides for other electric heating resistors. This is a reconsideration of HQ 085280.

Heading 8516, HTSUS, provides for "electric heating resistors." The Harmonized Commodity Description and Coding System Explanatory Note (EN) to Heading 8516, HTSUS, pg. 1360, states that "all electrical heating resistors are classified here, irrespective of the classification of the apparatus or equipment in which they are to be used." The note also provides that "[w]ire resistors are usually mounted on insulating formers (e.g., of ceramics, steatite, mica or plastics) or on soft insulating core (e.g., of glass fibres or asbestos)."

The articles which are the subject of this reconsideration are heating elements for electric range surfaces and ovens (bake- and-broil elements). Electric heating elements generally consist of a hollow metal coil (black "casing") containing a resistance wire surrounded by a refractory material. The resistance wire - 2 -
constitutes the electric heating resistor. The hollow metal coil consisting of an alloy of iron, chromium and manganese, constitutes the insulating former.

EN 85.16 states that resistors remain classified under Heading 8516, HTSUS, "if specialised for a particular machine or apparatus, but if assembled with parts other than a simple insulated former and electrical connections they are classified as parts of the machines or apparatus in question (e.g., base plates for smoothing irons and plates for electric cookers) [underlining added]."

According to EN 85.16, heating elements that do not contain any additional parts other than an insulated former and electrical connections are classifiable as other electric heating resistors under subheading 8516.80.80, HTSUS. However, the range surface heating elements in question, which are assembled with a Y-shaped support bracket and a metallic cap, and the bake-and- broil elements, which are assembled with support fittings, are assembled with additional parts other than an insulated former and electrical connections.

In light of the examples in EN 85.16 of the additional parts that would require classification of a particular resistor as a part (base plates for smoothing irons and plates for electric cookers), we believe that subheading 8516.80.80, HTSUS, also encompasses resistors that are assembled with certain parts other than an insulated former and electrical connections. It is our opinion that the support brackets found on the bake-and broil elements do not perform a function that is similar to, or a function as substantial as, that performed by the examples listed in EN 85.16. Therefore, heating elements, such as the bake-and- broil heating elements in question, that are assembled with electrical connections, an insulated former and support brackets, are classifiable under subheading 8516.80.80, HTSUS.

However, it is our opinion that heating elements that are assembled with any combination of metallic caps, drip pans or trim rings, in addition to an insulated former, electrical connections and support brackets, are not covered by subheading 8516.80.80, HTSUS, and must be classified as parts of machines in question. Thus, the range surface heating elements are classifiable as parts of ranges under subheading 8516.90.20, HTSUS. The corresponding rate of duty for articles of this subheading is free.

Accordingly, it is necessary to modify the portion of HQ 085280 that concerned the classification of the heating elements for range surfaces pursuant to section 177.9(d) of the Customs - 3 -

Regulations [19 CFR 177.9(d)]. For the purposes of future transactions involving merchandise of this type, HQ 085280 will not be valid precedent. However, in HQ 085280, the heating elements for ovens were properly classified, and this portion of that ruling remains in effect. If you have any further questions, please do not hesitate to contact this office.


John Durant, Director
Commercial Rulings Division

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