CLA-2-85:OT:RR:NC:N4:110
Mr. Brad Walhood
Ratio, LLC
1001 SE Water Ave.
Portland, OR 97214
RE: The tariff classification of coffee maker parts from Taiwan
Dear Mr. Walhood:
In your letter dated June 17, 2014, you requested a tariff classification ruling. Samples were submitted and will be returned to you.
The samples under consideration are five components/parts for the Ratio Eight Coffee Machine. The Ratio Eight Coffee Machine is an automated electric coffee maker. The five components/parts with other components (60 components in total) will be used in the manufacturing of the coffee makers that will be assembled at the Ratio’s facility.
SKU number 118, is a gasket made of silicone/PU that seals the water between the components. SKU number 134, is a stainless steel diffuser that diffuses the water.
SKU number 109, is a showerhead made of 300 series stainless steel that disperses water onto the coffee grounds.
SKU number 112, is a button made of die-cast aluminum that turns the coffee maker on/off.
SKU number 111, is a button cup made of ABS plastic that holds the button against the base between the button and the base.
The applicable subheading for SKU numbers 118, 134, 109, 112 and 111 will be 8516.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 3.9 percent ad valorem.
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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division