CLA-2-85:OT:RR:NC:N4:110
Mr. Brad Walhood
Ratio Coffee
2117 NE Oregon St., Suite 400
PDX 97232
RE: The tariff classification of coffee maker parts from China
Dear Mr. Walhood:
In your letter dated September 9, 2014, you requested a tariff classification ruling.
The samples under consideration are four (4) components/parts for the Ratio Eight Coffee Machine. The Ratio Eight Coffee Machine is an automated electric coffee maker comprised of sixty (60) total components. The four components/parts will be imported separately and assembled together with the other components in Ratio, LLC’s Portland factory. The samples will be returned to you.
SKU number 101, is a supply line made of a hand blown Borosilicate glass. This component functions as an internal part that delivers the boiling water from the heater to the showerhead. SKU number 102, is a carafe made of a hand blown Borosilicate glass that is designed for the Ratio Eight Coffee Machine. This component is the coffee receptacle/serving vessel.
SKU number 100, is tank made of hand blown Borosilicate glass that functions as an internal component to hold the water for coffee brewing.
SKU number 110, is an inlet tube made of Borosilicate that will be used as an internal component to connect the water line from the tank to the heater.
The applicable subheading for SKU numbers 101, 102, 100 and 110 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