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HQ 955729

APRIL 8, 1994

CLA-2:CO:R:C:M 955729 JAS


TARIFF NO.: 8516.90.80

Ms. Sandra Pattison
A.N. Deringer, Inc.
10600 West Higgins Road, Suite 708
Rosemont, ILL 60018

RE: Stove Top Heating Element, Electric Heating Resistor, Parts of Cooking Stoves, Ranges and Ovens, Subheading 8516.90; Electric Heating Resistors, Subheading 8516.80, HQ 951157

Dear Ms. Pattison:

Your letter of December 15, 1993, to the District Director of Customs, Chicago, on behalf of Nihon Dennetsu, has been referred to this office for reply. Your inquiry concerns the tariff status of a surface heating element for ovens and ranges, from Japan. A sample was provided.


The sample element, designated part #SU205, is 5 3/4 inches in diameter and consists of a slate gray hollow metal coil wound concentrically, the two ends held in parallel position by a metal spacer. A metal wire or heating resistor runs through this coil with male fittings at the ends which serve as electrical connectors to be snap fitted into corresponding female fittings on the range top. The hollow metal coil typically consists of an alloy of iron, chromium and manganese, while the metal wire is usually coated with a refractory material of some kind. A three pronged, Y-shaped support or brace is welded to the underside of the element to provide support and to position it above a metallic dish which catches droppings from the stove. A black metallic top cap is crimped in the middle of the element to provide a flat or more even surface area for a pan or other cooking utensil, and to add decoration.

You suggest the heating element is provided for under a provision in heading 8516, Harmonized Tariff Schedule of the United States (HTSUS), for parts of cooking stoves, ranges and ovens. - 2 -

The provisions under consideration are as follows:

8516 [o]ther electrothermic appliances of a kind used for domestic purposes; parts thereof:

8516.80 Electric heating resistors:

8516.80.80 Other...3.9 percent

8516.90 Parts:

8516.90.80 Parts for the cooking stoves, ranges, and ovens of subheading 8516.60.40:


Whether the surface heating element is an electric heating resistor or a part for tariff purposes.


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

Relevant ENs under the heading (F) ELECTRIC HEATING RESISTORS, at p. 1360, state in part that electric heating resistors consist of bars, rods, plates, etc., or lengths of wire (usually coiled), of special material which becomes very hot when current is passed through it. Wire resistors are usually mounted on insulating formers (e.g. of ceramics, steatite, mica or plastics) or on soft insulating core (e.g., of glass fibers or - 3 -
asbestos). The ENs state further that resistors remain classified as electric heating resistors, but if assembled with parts other than a simple insulating former and electrical connections they are classified as parts of the machines or apparatus in question.

The heating element in question consists of a resistance wire, which is the electric heating resistor, and the hollow metal coil which is the insulating former. HQ 951157, dated February 9, 1993, held, with respect to substantially similar heating elements, that the metal support brackets were not similar to or performed a function as substantial as base plates for smoothing irons and plates for electric cookers, listed in the ENs as examples of additional parts which would remove a heating element from consideration as an electric heating resistor. HQ 951157 went on to state that metallic caps, among other things, which function in part to provide a more even surface area to the element, are such parts. Therefore, an electric heating resistor with metallic cap, in addition to an insulating former, electrical connections and support brackets, would be regarded for tariff purposes as a part. This removes subheading 8516.80.80 from consideration.


Under the authority of GRI 1, the electric surface heating element, designated part #SU205, is provided for in heading 8516. It is classifiable in subheading 8516.90.80, HTSUS, as other parts for the cooking stoves, ranges and ovens of subheading 8516.60.40.


John Durant, Director
Commercial Rulings Division

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