CLA-2 RR:TC:MM 960670 JAS
Mr. Gaet C. Tyranski
CPC Corporation
1 Tampa City Center, Suite 2650
201 North Franklin Street
Tampa, FL 33602
RE: NY 894612 Modified; Non-Electric Coffee Maker; Electric Kettle, Cafetiere, Glass Carafe With Steel Filter Mesh and Plunger, Plastic Top and Handle, Nuts and Screws; Household Appliance for Brewing Coffee; Glassware of a Kind Used for Table, Kitchen or Similar Purposes, Heading 7013; Hand-Operated Mechanical Appliance, Chapter 82, Note 1(a)
Dear Mr. Tyranski:
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NY 894612 was published on
August 6, 1997, in the Customs Bulletin, Volume 31, Number 32.
FACTS:
NY 894612 addressed the tariff status of a kettle and the
cafetiere, also known as a French press coffee maker. The
kettle, of polypropylene, is available in both cordless and
corded designs. The cafetiere is the model T806 and consists of
a heat resistant glass pyrex carafe, a handle and lid of
polypropylene, base metal nuts and screws, and a steel mesh
filter attached to a plunger. A base metal band around the
circumference of the carafe extends vertically to the floor to
form feet. In operation, the kettle is used to boil the water
which is then added to the carafe together with the coffee. When
the coffee has brewed, the plunger is slowly pressed downward,
pushing the grounds to the bottom of the carafe. NY 894612 - 2 -
classified the kettle in subheading 8516.79.00, HTSUS, as an
electrothermic appliance of a kind used for domestic purposes,
and the cafetiere in subheading 7013.39.60, HTSUS, as glassware
of a kind used for table and kitchen purposes.
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:
7013.39.60 Other, valued over $5 each...7.2 percent ad valorem
* * * *
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 the cafetiere 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.
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 - 3 -
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).
For the reasons stated in HQ 087313, the non-electric coffee
maker model T806 is provided for in heading 7013. However, in
rendering this decision, the provision in heading 8210 was not
considered. In this regard, 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. In our
opinion, the wire mesh filter and plunger 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. The base metal band that extends
vertically to the floor to form feet is within this description.
For these reasons, the non-electric coffee maker model T806 is
also described by heading 8210.
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. By its terms, heading 7013
provides a less complete description for the good because it does
not take into account 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 non-electric
coffee maker model T806.
- 4 -
HOLDING:
Under the authority of GRI 3(a), HTSUS, the non-electric
coffee maker or cafetiere, model T806, is provided for in heading
8210. It is classifiable in subheading 8210.00.00, HTSUS. NY
894612, dated February 25, 1994, is modified with respect to this
merchandise.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division