CLA-2 CO:R:C:G 087313 NLP

Mr. E. Willerth
Midwest Custom Services, Inc.
P.O. Box 905
631 North Central Ave.
Wood Dale, Illinois 60191-0905

RE: Non-Electric Coffee Makers

Dear Mr. Willerth:

This is in response to your letter of May 16, 1990, on behalf of your client, Bodum, Inc., requesting a tariff classification of non-electric coffee makers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples, products of Switzerland, were submitted for our examination.

FACTS:

The submitted samples are non-electric coffee makers varying in size. The samples consist of the following:

Style #1503- Bistro 3 cup non-electric coffee maker

Style #1508- Bistro 8 cup non-electric coffee maker

Style #1512- Bistro 12 cup non-electric coffee maker

Style #1568- Loggia 8 cup non-electric coffee maker

The body of each sample consists of a glass carafe. The other parts of each sample include nuts, screws, a filter mesh and a rod band. These parts are composed of stainless steel. In addition, each coffee maker has a plastic handle and cover. The importer contends that stainless steel represents the chief value of the first three samples and that plastic represents the chief value of the fourth sample.

ISSUE:

What is the tariff classification of the non-electric coffee maker?

LAW AND ANALYSIS:

The General Rules of Interpretation set forth the manner in which merchandise is to be classified under the HTSUSA. GRI provides that classification is determined according to the terms of the headings and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order. Heading 7013, HTSUSA, provides for household articles of glass. Heading 7323, HTSUSA, provides for table, kitchen or other household articles of steel. Both headings describe the product at issue.

GRI 3 governs the classification of goods which are prima facie classifiable within two or more headings. GRI 3(a) provides that when two or more headings are under consideration, the one providing the most specific description of the merchandise is preferred. All headings are regarded as equally specific, however, when each refers to part only of the goods. Each of the headings, 7013 and 7323, refers to only part of the subject merchandise. Therefore, the headings are regarded as equally specific and the classification of the non-electric coffee makers cannot be determined by the application of the doctrine of relative specificity.

GRI 3(b) provides that composite goods made up of different components which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the component which gives them their essential character. Explanatory Note VIII to GRI 3(b) provides that:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

Thus, under the Harmonized Schedule, value is only one of many factors to be considered in determining the essential character of a product. This is in sharp contrast to the deference accorded chief value under the former tariff--the Tariff Schedule of the United States (TSUS)--wherein chief value was often the crucial determining factor in the classification of composite goods.

In the instant case, it is Custom's position that the glass represents the essential character of the non-electric coffee maker. The glass represents the largest portion of the non- electric coffee maker's surface area. The glass constitutes the weightier material. The function of each product is to hold coffee and the glass carafe is the part that performs this function. Accordingly, the non-electric coffee maker is classifiable in Heading 7013, HTSUSA, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.

HOLDING:

The specially tempered non-electric coffee maker is classifiable in subheading 7013.39.10, HTSUSA, which provides for glassware of a kind used for the table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics, other, pressed and toughened (specially tempered). The rate of duty is 12.5 percent ad valorem.

The non-electric coffee maker which is not specially tempered, if valued not over $3 each, is classifiable in subheading 7103.39.20, HTSUSA, which provides for glassware of a kind used for the table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics, other, other. The rate of duty is 30 percent ad valorem. If valued over $3 but not over $5 each, the rate of duty is 15 percent ad valorem under subheading 7013.39.50, HTSUSA. If valued over $5 each, the rate of duty is 7.2 percent ad valorem under subheading 7013.39.60, HTSUSA.

We note that you have requested a ruling on a matter that is not prospective, but rather is the subject of a current transaction. Technically, this is in contravention of the Customs Regulations. We caution that the Internal Advice procedures spelled out in section 177.11 of the Regulations (19 CFR 177.11) should be used in the future when disputes arise with regard to current transactions.

Sincerely,

John Durant, Director
Commercial Rulings Division