Burner Bowls; "Ventilating Hoods"; Burners; Clock Movements; EN 84.14 (C)

HQ 950295 November 6, 1991 CLA-2 CO:R:C:M 950295 DWS CATEGORY: Classification TARIFF NO.: 8516.90.20; 8414.59.80; 8419.90.10; 9109.90.20; 8414.60.00 Mr. Jim McNamara Rudolph Miles & Sons, Inc. P.O. Box 2489 Laredo, TX 78044-2489 RE: Burner Bowls; "Ventilating Hoods"; Burners; Clock Movements; EN 84.14 (C) Dear Mr. McNamara: This is in response to your letter of September 5, 1991, on behalf of Lux Products Corporation, concerning the classification of burner bowls, "ventilating hoods", burners, and clock movements under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The subject burner bowl is constructed for use in electric ovens. It is the removable grease pan normally found under the heating element of a range top. The "ventilating hood", as you describe the item, is listed in the submitted literature as a part of the "Flexivent" through-the-wall residential gas heater. The third item is a burner used in a gas water storage heater. The final item is a clock movement for a kitchen timer. The movement will be part of a completed product used to time activities of short duration. The user turns the dial to the appropriate number of minutes, and a bell sounds at the end of the selected period. ISSUE: What is the classification of the subject merchandise under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. The burner bowl is classifiable under subheading 8516.90.20, HTSUSA, which provides for: "[p]arts: [o]f cooking stoves, ranges and ovens." You claim that the "ventilating hood" is classifiable under subheading 8414.60.00, HTSUSA, which provides for: "[v]entilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: [h]oods having a maximum horizontal side not exceeding 120 cm." In understanding the HTSUSA, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note 84.14 (C) (p. 1164), HTSUSA, states the following: (C) VENTILATING OR RECYCLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS [t]his group includes cooker hoods incorporating a fan, for use in the home or in restaurants, canteens, hospitals, etc., as well as laboratory hoods and industrial hoods incorporating a fan. It is our opinion, based on the description supplied by the submitted literature, that the "ventilating hood" is really a blower, mainly because the item does not incorporate a hood. Therefore, under Explanatory Note 84.14 (C), HTSUSA, and the descriptive literature, the item is excluded from classification under subheading 8414.60.00, HTSUSA. It is our position, however, that the "ventilating hood" is correctly classifiable under subheading 8414.59.80, which provides for: "[f]ans: [o]ther: [o]ther." The burner is classifiable under subheading 8419.90.10, HTSUSA, which provides for: "[p]arts: of instantaneous or storage water heaters." The clock movement is classifiable under subheading 9109.90.20, HTSUSA, which provides for: "[c]lock movements, complete and assembled: [o]ther: [m]easuring not over 50 mm in width or diameter." HOLDING: The burner bowl is classifiable under subheading 8516.90.20, HTSUSA. Items classifiable under this provision enter the United States duty free. The "ventilating hood" is classifiable under subheading 8414.59.80, HTSUSA. The general, column one rate of duty is 4.7 percent ad valorem. The burner is classifiable under subheading 8419.90.10, HTSUSA. Because the merchandise is manufactured in Mexico, it will be entitled to duty free entry under the Generalized System of Preferences, upon compliance with all applicable regulations. The clock movement is classifiable under subheading 9109.90.20, HTSUSA. The general, column one rate of duty is 30 cents each. Sincerely, John Durant, Director Commercial Rulings Division