CLA-2-87:OT:RR:NC:N1:106
James Saulino
Crowell & Moring, LLP
1001 Pennsylvania Avenue, NW
Washington, DC 20004-2595
RE: The tariff classification of a coffee maker from China
Dear Mr. Saulino,
In your letter dated June 15, 2012, you requested a tariff classification on behalf of Courtesy Products, LLC of St. Louis, Missouri.
The item being considered is the CV1 One Cup Coffeemaker (Model # 15180). You state in your request that the CV1 One Cup Coffeemaker is an automatic one-button coffeemaker which brews a single cup of coffee into a mug or cup. The CV1 One Cup Coffeemaker comes packaged with a disposable brew basket and pre-measured coffee filter pack. It is marketed primarily for use in the hospitality industry, and designed to be used in individual hotel guest rooms.
The applicable classification subheading for the CV1 One Cup Coffeemaker (Model # 15180) will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery … Other … Machines … For making hot drinks…: Other … Of a type used in restaurants, hotels, or similar locations.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Matthew Sullivan at 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division