CLA-2-84:OT:RR:NC:N1:106
Ms. Kristi Purcell
Dassault Falcon Jet
200 Riser Rd.
Little Ferry, NJ 07604
RE: The tariff classification of an onboard an aircraft coffee maker from Italy.
Dear Ms. Purcell:
In your letter dated January 10, 2011, you requested a tariff classification ruling. Literature and a description of the article were included with your request.
The article in question is the Iacobucci coffee and espresso maker. The machine is said to be designed specifically for installation on commercial and business aircraft. A review of the company’s product lines on the internet shows that they produce various machines for use on aircraft.
The applicable subheading for the Iacobucci coffee and espresso maker will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, …weather or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking,…other than machinery…of a kind used for domestic purposes;…:other machinery,…: 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 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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division