CLA-2-85:RR:NC:1:112 L80114
Eloise Hoover
Starbucks Coffee Company
Tax & Customs Department
P.O. Box 34067
Seattle, WA 98134-1067
RE: The tariff classification of a Rear Block Assembly for an Espresso brewing machine from Switzerland
Dear Ms. Hoover:
In your letter dated September 29, 2004, you requested a tariff classification ruling.
The item concerned is the Rear Block Assembly of an Espresso brewing machine (see below). It consists of a spacer, pulley wheels, washers, rear block, spindle, pin cover, V-ring, Q-ring, drive sleeve, bearings, belt, spring ring, nut, screw, pin and lubrication nipple assembled together and attached to an electric motor. The purpose of the Assembly is to manipulate the Brew Chamber Assembly of the Espresso brewing machine.
The electric motor included in the Assembly provides its essential character as the Assembly would not operate nor fulfill its primary function without it. Your proposed classification of the Rear Block Assembly in HTS 8419.90.9520 is precluded by -
Section XVI, Note 2 (a), HTS, which states, “Parts which are goods included in any of the headings of chapter ... 85 ... are in all cases to be classified in their respective headings” and by the Explanatory Notes (of the HTS) of the WCO, Section XVI, General, (II) Parts, 2nd paragraph and (8) which states, “... parts ... are in all cases classified in their own appropriate heading even if specifically designed to work as part of a specific machine. This applies in particular to: ... Electric motors of heading 85.01”.
The applicable subheading for the Rear Block Assembly will be 8501.10.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric motors ...: Motors of an output not exceeding 37.5 W: Of 18.65 W or more but not exceeding 37.5 W: DC: Other. The rate of duty will be 2.8%.
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division