United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0954375 - HQ 0954764 > HQ 0954651

Previous Ruling Next Ruling

HQ 954651

August 10, 1993

CLA-2 CO:R:C:M 954651 RFA


TARIFF NO.: 8516.60.60, 8524.23.10

Mr. Samuel Zekser
Sobel Shipping Co., Inc.
170 Broadway
Suite 1501
New York, NY 10038-4184

RE: Grill Express; electric grill; sets put up for retail sale; instructional videotape; Note 6 to Chapter 85; GRI 3; HQ 950925; HQ 088970; HQ 953619 Modified

Dear Mr. Zekser:

This is in reference to HQ 953619 issued to you on June 23, 1993, in which we classified the Grill Express as a set under subheading 8516.60.60, Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, we held that the griller with a plastic beaker, a special cleaning utensil made of plastic, an instruction manual, and a demonstration videotape met GRI 3's definition of a set put up for retail sale. The Grill Express was classified as a set, because: the items in it are provided for in headings 3924, 8516, and 8524, HTSUS; all of the products put together carry out the specific activity of grilling food; and it is packaged in one box to be sold directly to the user.

Because the item is a set, we needed to determine which component provides the essential character. Based upon examination, it is clear that the essential character of the set is imparted by the griller. Therefore, we stated that the set is classifiable under subheading 8516.60.60, HTSUS, as other grillers.

After issuing this ruling, we realized that the instructional videotape could not be classified as part of the set of the Grill Express. Note 6 to Chapter 85, HTSUS, states that "[r]ecords, tapes and other media of heading No. 85.23 or 85.24 remain classified in those headings, whether or not they are presented with the apparatus for which they are intended." In HQ 950925, dated May 12, 1992, we held that a component cassette included in a GRI 3 set must be classified separately within heading 8524, HTSUS.

Based upon Note 6 to Chapter 85, HTSUS, and our holding in HQ 950925, we find that the instructional videotape for the Grill Express should be separately classified under subheading 8524.23.10, HTSUS. This separate classification of the instructional videotape does not negate the classification of the Grill Express as a set. See HQ 088970, dated June 12, 1991, for a similar holding regarding this issue.


The Grill Express is classifiable under subheading 8516.60.60, HTSUS, which provides for: "[o]ther ovens; cooking stoves, ranges cooking plates, boiling rings, grillers and roasters: [o]ther. . . ." The general, column one rate of duty is 5.3 percent ad valorem.

The instructional videotape is classifiable under subheading 8524.23.10, HTSUS, which provides for: "[r]ecords, tapes and other recorded media for sound or other similarly recorded phenomena. . .: [m]agnetic tapes: [o]f a width exceeding 6.5 mm: [v]ideo tape recordings. . ." The general, column one rate of duty is $0.66/lin. m.


HQ 953619, dated June 23, 1993, is modified pursuant to section 177.9(d) of the Customs Regulations [19 CFR 177.9(d)], as set forth in this ruling. We regret any inconvenience that this modification may cause.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: