Gold plated cast iron stove doors; 7323; EN 72.23

HQ 953260 June 17, 1993 CLA-2-CO:R:C:M 953260 MMC CATEGORY: Classification TARIFF NUMBER: 7321.90.60 Mr. Bruce Drew, Import Manager Total Logistics Resource, Inc. P.O. Box 30419 Portland, OR 97230 RE: Gold plated cast iron stove doors; 7323; EN 72.23 Dear Mr. Drew: This is in response to your letters of 11/27/92 and 12/23/92, on behalf of Earth Stove Marketing, Inc., requesting a classification ruling for gold plated cast iron stove doors under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The doors contain a glass pane secured by gaskets and clamps. Door rope surrounds the glass pane and is itself surrounded by a gold frame. A coil spring handle is attached to the frame. The doors are sand blasted and plated with nickel and gold. The gold plated doors are an optional upgraded version of the cast iron doors that normally come with the stoves. ISSUE: What is the classification of the stove doors? 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, HTSUS, 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. Heading 7321, HTSUS, provides for [s]toves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel. Heading 7321 describes the doors because they are parts of stoves. We note that there had been some confusion as to whether heading 7323, HTSUS, which provides for table, kitchen, or other household articles of iron or steel, applied. However, it is clear from the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) that the stove doors are not classifiable in heading 7323. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN 73.23 (A)(3), pg. 1035, describe other household articles such as wash coppers and boilers; dustbins, buckets, coal scuttles and hods; watering- cans; ash-trays; hot water bottles; bottle baskets; movable boot- scrapers; stands for flat irons; baskets for laundry, fruit, vegetables, etc.; letter-boxes; clothes-hangers, shoe trees; luncheon boxes. Stove doors are not the same kind of articles listed here. In addition, Explanatory Note 72.23, pg. 1036, states, in pertinent part, [t]his heading excludes...(b) [t]he stoves, grates, kitchen ranges, cookers, fires, etc., covered by heading 73.21. Therefore we find that the stove doors are classifiable in subheading 7321.90.60, HTSUS which provides for parts of stoves, other. HOLDING: Gold plated cast iron stove doors are classifiable in subheading 7321.90.60, HTSUS, dutiable at 4.2% ad valorem. Sincerely, John Durant, Director