CLA-2-85:OT:RR:NC:1:102
Ms. Marian E. Ladner
Ladner & Associates PC
1425 K Street, N.W.
Suite 350
Washington, DC 20005
RE: The tariff classification of electric coffee brewers from China.
Dear Ms. Ladner:
In your letter dated September 24, 2012, on behalf of your client Keurig Incorporated, you requested a tariff classification ruling. Product literature, technical descriptions and photos were submitted with your request.
The items in question are electric coffee brewers, Model numbers B31, B40, B60 and B70. These single cup brewing systems, for household use, are all designed to be used with the K-Cup. Models B60 and B70 include electronic clocks.
The applicable subheading for the electric coffee brewers will be 8516.71.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrothermic automatic drip and pump type coffee makers. The rate of duty will be 3.7 percent ad valorem.
With regard to the applicable rate of duty, certain coffee makers by virtue of legislative action are also provided for in HTSUS heading 9902. Subheading 9902.23.46, HTSUS, provides for a temporary reduction in the rate of duty for electrothermic automatic drip coffee makers each without electronic clock, each with self-contained coffee holding chamber, and designed to be used without separate carafe (provided for in subheading 8516.71.00, HTSUS). Subheading 9902.23.47, HTSUS, provides for a temporary reduction in the rate of duty for electrothermic automatic drip coffee makers each with electronic clock and with self-contained coffee holding chamber, and designed to be used without separate carafe (provided for in subheading 8516.71.00, HTSUS). It is your contention that the subject merchandise meets the prerequisites of these tariff provisions and would be entitled to beneficial treatment. This office disagrees.
In order to qualify for either of these special provisions, the coffee brewers must be of the automatic drip variety. Although you state that these Keurig coffee brewers do utilize auto-drip technology, we find that they are in fact of the pump type.
The automatic drip method produces coffee by pouring heated water over coffee grounds and relying upon gravity to eventually dispense coffee. On the other hand, Keurig brewing systems use water under pressure. As the K-Cup is secured within the holding chamber, the cup’s foil lid and plastic bottom are punctured. Hot water is then forced through the tiny holes in the K-Cup and a single cup of coffee is dispensed.
Coffee makers classifiable in subheading 8516.71.0020 may contain a water pump for the transfer of cold water from the reservoir to the heating area. The Keurig, however, also relies upon a second pump. As the water heats and the pressure builds, an air pump further pressurizes the heating tank forcing the heated water through the K-Cup. Since Keurig Models B31, B40, B60 and B70 have been found to be pump type coffee makers, they do not meet the criteria set forth in subheadings 9902.23.46 and 9902.23.47. Therefore, they are ineligible for a temporary reduction in duty.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division