HQ 953266

October 1, 1993

CLA-2 CO:R:C:M 953266 RFA

CATEGORY: Classification

TARIFF NO.: 8516.90.20

District Director of Customs

610 S. Canal Street

Chicago, IL 60607

RE: Protest No. 3901-92-101234; zinc endcaps for household

ranges or stoves; articles of zinc; parts; Section XVI, Note

2(b); principal use; Additional U.S. Note 1(a); GRI 3(c)

Dear District Director:

The following is our decision regarding the request for

further review of Protest No. 3901-92-101234, which concerns the

classification of zinc endcaps under the Harmonized Tariff

Schedule of the United States (HTSUS). The subject entries were

liquidated on June 26, 1992. The protest was timely filed on

September 24, 1992.

FACTS:

The subject merchandise is zinc endcaps which are used in

the manufacture of cooking stoves and ranges. The endcaps are

designed to be used on cooking stoves and ranges in order to

protect the corner surfaces of the appliance against damage that

would lead to corrosion and rust and, ultimately, a shorter

appliance life. The endcaps also protect against injury to

persons or objects that come in contact with the corners of the

appliances on which they are used. The endcaps provide smooth,

safe edges to ensure against cuts and contact injuries.

The merchandise was entered under subheading 8516.90.20,

HTSUS, as parts of electric stoves. The entry was liquidated

under subheading 7321.90.30, HTSUS, as parts of stoves, ranges,

etc., of iron or steel.

The subheadings under consideration are as follows:

7321.90.30: Stoves, ranges. . . , and parts thereof, of

iron or steel: \[p\]arts: \[o\]f \[stoves or

ranges\]. . .

Goods classifiable under this provision have a general,

column one rate of duty of 4.2 percent ad valorem.

7907.90.30 Other articles of zinc: \[o\]ther: articles of

a type used for . . . kitchen use . . .

Goods classifiable under this provision have a general,

column one rate of duty of 3.4 percent ad valorem.

8516.90.20 . . . other electrothermic appliances of a

kind used for domestic purposes. . . ; parts

thereof: \[p\]arts: of cooking stoves, ranges

and ovens. . . .

Goods classifiable under this provision have a general,

column one free rate of duty.

ISSUE:

Whether the zinc endcaps are classifiable as a part of gas

or electric ranges or stoves, or as other articles of zinc under

the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in

accordance with the General Rules of Interpretation (GRI\'s),

taken in order. GRI 1 provides that classification shall be

determined according to the terms of the headings and any

relative section or chapter notes.

After further review of the merchandise, Customs has

determined that the merchandise is made from zinc and not iron or

steel. Heading 7321, HTSUS, provides for articles made of iron

or steel. Therefore, it is clear that the zinc endcaps cannot be

classified under heading 7321, HTSUS, because they are not made

from iron or steel.

The protestant argues that the merchandise should be

classified under heading 8516, HTSUS, because the zinc endcaps

are principally used on electric ranges. Additional U.S. Rules

of Interpretation 1(a) states that

\[i\]n the absence of special language or context which

otherwise requires\-- a tariff classification controlled

by use (other than actual use) is to be determined in

accordance with the use in the United States at, or

immediately prior to, the date of importation, of goods

of that class or kind to which the imported goods

belong, and the controlling use is the principal use.

As support for this position, the protestant cites recent

industry studies showing that there are more electric stoves and

ranges than gas stoves and ranges being sold in the United

States. Because of these industry surveys, the protestant then

states that the zinc endcaps should be classified as parts of

electric stoves and ranges. Section XVI, note 2 provides as

follows:

Parts of machines (not being parts of the articles of

heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to

be classified according to the following rules:

\(a\) Parts which are goods included in any of the

headings of Chapter 84 and 85 (other than headings

No. 84.85 and 85.48) are in all cases to be

classified in their respective headings;

\(b\) Other parts, if suitable for use solely or

principally with a particular kind of machine, or

with a number of machines of the same heading

(including a machine of heading No. 84.79 or

85.43) are to be classified with the machines of

that kind. However, parts which are equally

suitable for use principally with the goods of

headings No. 85.17 and 85.25 to 85.28 are to be

classified in heading 85.17;

\(c\) All other parts are to be classified in heading

No. 84.85 or 85.48.

Based upon the protestant\'s submission, it is clear that the

zinc endcaps are suitable for use principally with electric

ranges and stoves. Therefore, we would find that zinc endcaps

are classifiable as parts of electric ovens and ranges under

heading 8516, HTSUS, by application of Section XVI, Note 2(b) and

Additional U.S. Note 1(a).

However, even though there are more electric stoves and

ranges being sold in the United States than gas stoves and

ranges, the entry invoices described the merchandise as \"zinc

endcaps used on gas household appliances\". Based upon these

representations, we find that the principal use of the subject

merchandise cannot be determined. Therefore, the subject

merchandise is prima facie classifiable under two headings.

Because classification in a single heading cannot be

determined by applying GRI 1, we must apply the other GRI\'s. GRI

2(b) states that if a product is prima facie classifiable in two

or more headings, then GRI 3 applies.

Because the subject merchandise is a part which is used on

both gas and electric stoves and ranges and cannot be classified

by reference to GRI 3(a) or 3(b), we must apply GRI 3(c). GRI

3(c) provides that \"\[w\]hen goods cannot be classified by

reference to Rule 3(a) or 3(b), they are to be classified in the

heading which occurs last in numerical order among those which

equally merit consideration in determining their classification.\"

Based upon the application of GRI 3(c), we find that the zinc

endcaps are classifiable under subheading 8516.90.20, HTSUS, as

parts of electric stoves and ranges.

HOLDING:

For the foregoing reasons, we find that the zinc endcaps are

classifiable under subheading 8516.90.20, HTSUS, as parts of

electric stoves and ranges.

The protest should be granted in full. A copy of this

decision should be attached to Customs Form 19 and provided to

the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director