CLA-2 RR:CR:GC 960197 JAS
Port Director of Customs
555 Battery St.
San Francisco, CA 94111
RE: PRD 2809-96-101485; French Press Coffee Maker, Carafe of Heat-Resistant Glass With Handle, Pour Spout, Stainless Steel Top, and Hand-Operated Plunger With Mesh Filter;
Other Glassware of a Kind Used for Table, Kitchen or Similar
Purposes; Heading 8210, Hand-Operated Mechanical Appliance Used in the Preparation of Food or Drink; HQ 960669
Dear Port Director:
This is our decision on Protest 2809-96-101485, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of a French Press Coffee Maker.
The entry under protest was liquidated on August 30, 1996, and
this protest timely filed on November 8, 1996.
FACTS:
The French Press Coffee Maker under protest, model 5003, is
3-cup size and non-electric. Each model consists of a heat-resistant glass carafe, a steel wire mesh filter attached to a
rod-like plunger and screen, chrome plated stainless steel lid,
and a cork base. In operation, boiling water and coffee are
added to the carafe. When the coffee has brewed, the plunger is
slowly pressed downward, pushing the grounds to the bottom of the
carafe.
Based on a ruling on substantially similar merchandise, HQ
087313, dated September 4, 1990, the entry was liquidated under
subheading 7013.39.50, HTSUS, as glassware, not pressed and
toughened, of a kind used for table or kitchen purposes.
Protestant claims that this ruling is incorrect and that the - 2 -
merchandise is classifiable as a non-electric mechanical
appliance used in the preparation of food or drink, in heading
8210.00.00, HTSUS.
The provisions under consideration are as follows:
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018):
7013.39 Other:
7013.39.10 Pressed and toughened (specially
tempered)...12.5 percent ad valorem
Other:
7013.39.50 Valued over $3 each but not over $5 each
* * * *
8210.00.00 Hand-operated mechanical appliances, weighing
10 kg or less, used in the preparation, conditioning or serving of food or drink, and
base metal parts thereof...4.3 percent ad valorem
ISSUE:
Whether non-electric coffee maker model 5003 is a good of
heading 8210.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
- 3 -
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
Chapter 82, Note 1(a), HTSUS, states, in relevant part, that
the chapter covers articles with a working surface or other
working part of base metal. The wire mesh filter and plunger on
the model 5003, in our opinion, fall within this description.
Moreover, relevant ENs at p. 1206 state that for the purposes of
heading 8210 a simple lever or plunger action is not in itself
regarded as a mechanical feature unless the appliance is fitted
with base plates, etc., for standing on a table, on the floor,
etc. Similar coffee makers are fitted around their circumference
with a metal band that extends vertically to the floor to form
feet. Model 5003, however, has a cork base. In our opinion,
model 5003 is described by heading 8210.
Non-electric coffee makers substantially similar to the
model 5003 are also described by heading 7013. GRI 3(a), HTSUS,
states that where goods are, prima facie, classifiable in two or
more headings, the heading which provides the most specific
description shall be preferred to headings providing a more
general description. In this case, the non-electric coffee
makers are prima facie classifiable both in heading 7013 and in
heading 8210. Heading 7013 provides a less complete description
for the good because it does not take account of the base metal
mesh filter and plunger. Heading 8210, on the other hand,
describes the entire article and more clearly identifies it as an
appliance with mechanical capability that operates by hand. In
our opinion, heading 8210 provides the most specific description
for the model 5003 non-electric coffee maker. HQ 960669, dated
September 10, 1997, specifically revoked HQ 087313, the ruling to
which the protestant objects.
HOLDING:
Under the authority of GRI 3(a), HTSUS, the non-electric
coffee maker model 5003 is provided for in heading 8210. It is
classifiable in subheading 8210.00.00, HTSUS.
- 4 -
The protest should be ALLOWED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division