CIT Rules Electric Resistors Are Classifiable Under Duty-Free HTS 8516
The Court of International Trade has ruled in Graphite Sales v. U.S., that while electric heating resistors are prima facie classifiable under both Harmonized Tariff Schedule headings 8516 as "electric heating resistors" and 9613 as "other electrical lighters", the resistors are properly classifiable under duty-free HTS 8516.80.80, as it provides a more specific description.
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(Electric heating resistors, also known as hot surface igniters, are used in gas powered stoves, clothes dryers, water heaters and furnaces. They are physically mounted to the appliances they serve and are connected by wires. Each resistor features a specially shaped bar or rod of either silicon carbide or silicon nitride which are highly resistant to electricity so that when an electric current passes through the bars or rods, it produces enough heat to ignite gas, or a mixture of air and gas, to power the appliance.)
Graphite Says Goods Should be Classified Under HTS 8516, CBP Says HTS 9613
From June 22, 2005 until January 16, 2006, Graphite Sales imported eleven entries of the subject goods which were identified as "ceramic heating elements" on the commercial invoices. Upon liquidation, CBP classified the subject goods as "lighter parts" under HTS 9613.90.40 (3.9%). Graphite filed a protest, contesting that the goods should be classified as "other electric heating resistors" under duty-free HTS 8516.80.80. CBP denied the protest and changed its position, claiming that the subject goods are classifiable as "complete lighters" under 9613.80.20 (3.9%).
CIT Concludes Goods Are Prima Facie Classifiable Under Both HTS Headings
The CIT states that both headings are an eo nomine provision, (i.e., a tariff provision that identifies items by name) and such provisions that name articles without terms of limitation are deemed to include all forms of the article. Therefore, the CIT concludes that under General Rule of Interpretation 1, the subject goods are prima facie classifiable under both HTS headings, as heading 8516 specifically includes “electric heating resistors”, and heading 9613 includes “other lighters, whether or not mechanical or electrical” with an accompanying Explanatory Note (EN) that make clear that some electric lighters may contain electric resistors.
CIT Rules Goods Are Classifiable Under HTS 8516 as More Specific for Resistors
The CIT agrees with Graphite that heading 8516 is the appropriate classification for the subject goods. According to GRI 3(a), when a product is prima facie classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description.
The CIT states that heading 8516 expressly covers “electric heating resistors," while heading 9613 covers “other lighters whether or not mechanical or electrical," a general term which may include the subject goods under some circumstances but makes no reference to an electric heating resistor nor to a hot surface igniter. Additionally, EN 85.16 provides that all electric heating resistors are classified in that heading, regardless of the classification of any subsequent goods in which they are to be used, while the EN of HTS 96.13 does not offer similar specific language. The CIT therefore rules that the goods are properly classified under HTS 8516.80.80 and denies CBP's motion for summary judgment.
(Slip Op. 11-51)