CLA-2-73:OT:RR:NC:N4:422
Ms. Lesa Hubbard
JC Penney
6501 Legacy Drive
Plano, TX 75024
RE: The tariff classification of a pour over coffee kit from China.
Dear Ms. Hubbard:
In your letter dated April 16, 2018, you requested a tariff classification ruling.
You have submitted a photograph and detailed description of a pour over coffee kit, JCP number 780-5133, PPK # 186730, supplier style number 22273, consisting of a glass carafe, silicone sleeve, plastic scoop, paper filters, stainless steel kettle and a stainless steel filter, put up as a set for retail sale. The cone-shaped, etched steel filter is a permanent reusable part of the set. It rests in the cone-shaped open top of the 6-cup glass carafe when brewing the coffee. The silicone plastic sleeve covers the neck of the carafe and facilitates holding the carafe securely when pouring the coffee. The plastic scoop adds the ground coffee beans into either the disposable paper filter or the stainless steel filter. The kettle is used to heat the water on the stovetop. The kettle is composed of stainless steel and has a slim gooseneck spout for pouring water over the coffee sitting in the paper or stainless steel filter in order to brew the coffee.
Although you suggest classification in Chapter 70 as a glass article, we do not agree.
These items are considered a composite good under General Rule of Interpretation (GRI) 3. The carafe performs a subordinate role of holding the brewed coffee. The kettle also performs a subordinate role of heating the water. The permanent, reusable stainless steel filter performs the primary role of holding the ground coffee placed inside it in order to brew the hot coffee. Therefore, it is the opinion of this office that the stainless steel filter provides this item with the essential character within the meaning of GRI 3(b).
You suggest classification of the stainless steel kettle if imported separately under subheading 7323.93.0015 and we agree.
The applicable subheading for the pour over coffee kit will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware.” The rate of duty will be 2 percent ad valorem.
The applicable subheading for the stainless steel kettle will be 7323.93.0015, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel … other, of stainless steel, cooking and kitchenware, teakettles.” The rate of duty will be 2 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division