The tariff classification of parts of microwave ovens from China

NY B83408 April 16, 1997 CLA-2-85:RR:NC:MM:113 B83408 CATEGORY: Classification TARIFF NO.: 8516.90.5000 Mr. A. J. Spatarella Kanematsu USA Inc. 114 West 47th Street, 23rd Floor New York, NY 10036 RE: The tariff classification of parts of microwave ovens from China Dear Mr. Spatarella: In your letter dated March 17, 1997, you requested a tariff classification ruling. The merchandise consists of two items: an escutcheon base and a plastic timer switch knob. The escutcheon base is used as the base to which the escutcheon key pad sheet is attached. The timer switch knob is the handle for the timer of the oven. The classification of parts of microwave ovens is controlled by Note 2 to Section XVI: 2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules... (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 8479 or 8543) are to be classified with the machines of that kind ... The applicable subheading for the base and knobs will be 8516.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic domestic appliances of a kind used for domestic purposes, parts, parts for the microwave ovens of subheading 8516.50, other. The rate of duty will be free. 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. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division