CLA-2-84:RR:NC:MM:106 J87331
HLC Efficiency Products, LLC
Attn: Andy Hamm, Cody Lord and Steve Clark
826 S. Orcas St.
Seattle, WA 98108
RE: The tariff classification of a beverage cup warmer from China
Dear Messrs. Hamm, Lord & Clark:
In an undated letter you requested a tariff classification ruling. You submitted illustrative and descriptive literature with your request.
The article in question consists of a thin, flexible heating pad which can be fixed into a form which slips over the outside of a conventional plastic-coated cardboard hot-beverage cup. Electrical power to maintain the beverage at the desired temperature can be supplied in a number of ways: by an automobile cigarette-lighter adapter, by a 110 VAC outlet or by batteries. When not in use, the device can be flattened for convenient storage. You state that you were informally advised by Customs in Seattle, Washington that this item would probably be classified in subheading 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS). Since the beverage cup warmer is used to heat beverages in automobiles and other non-domestic settings it cannot be classified in subheading 8516.79.0000, HTS, since that provision calls for electro-thermic appliances used for domestic purposes.
The applicable subheading for the beverage cup warmer will be 8419.89.9560, HTS, which provides for other machinery, plant or equipment for the treatment of materials by a process involving a change of temperature, other, other, other, other, for food and beverages. The rate of duty will be 4.2 percent ad valorem.
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 Patrick Wholey at 646-733- 3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division