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NY D82502

September 25, 1998

CLA-2-85:RR:NC:N1:113 D82502


TARIFF NO.: 8516.50.0090

Ms. Kathy Magg
Global Services Operation
GE Client Business Services
4315 Metro Parkway
Fort Meyers, FL 33916

RE: The tariff classification of microwave oven subassemblies from Korea

Dear Ms. Magg:

In your letter dated August 20, 1998, you requested a tariff classification ruling.

The merchandise is a microwave subassembly to be used in a combination oven. The sub-assemblies consist of the cooking chamber, structural supporting chassis, door and part of the outer case. The finished product will be an over-and-under, built-in, combination microwave/convection oven. It appears that the capacity of the microwave oven will exceed 31 liters. You have also requested the classification of a completed combination oven. You suggest that the subassembly be classified as a part.

Any reference in a heading to an article shall be taken to include that article unfinished, provided that, as entered, the unfinished article has the essential character of the finished article [GRI 2(a), HTS]. A complete microwave oven is an enclosed chamber or compartment that defrosts, heats, reheats and cooks utilizing a magnetron tube to convert household electrical (120V) energy into high-frequency microwaves that reflect off the walls of the oven. The microwave module in issue as imported, has the aggregate of distinctive component parts that establishes its identity as what it is, a microwave oven. We conclude that, as imported, the microwave module has the essential character of a microwave oven.

Concerning the completed article, microwave/convection oven combinations, both modules being imported together, are composite machines also classifiable in subheading 8516.50.00. The microwave feature has been held to constitute the principal function. [HQ 083850 of June 9, 1989, and HQ 953456 of February 25, 1994, noted].

The applicable subheading for the oven subassembly and the complete oven will be 8516.50.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, microwave ovens, having a capacity exceeding 31 liters. The rate of duty will be 2.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084.


Robert B. Swierupski

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