CLA-2-85:OT:RR:NC:N4:415
Ms. Elizabeth McGuffin
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a single serve coffee maker from China.
Dear Ms. McGuffin:
In your letter dated February 25, 2019, you requested a tariff classification ruling.
A sample was provided and will be returned separately.
The product under consideration is described as the Toastmaster® K-Cup® Single Serve Coffee Maker, style number TM-118CM. It is a domestic single serving coffee maker that is designed to brew coffee from a coffee capsule or ground coffee using the included filter basket. It is operated utilizing one-touch controls that brews the coffee depending on if a capsule or ground coffee is used.
The applicable subheading for this coffee maker will be 8516.71.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [o]ther electrothermic appliances: [o]ther: [c]offee or tea makers: [c]offee makers: [a]utomatic drip and pump type.” The column one, general rate of duty is 3.7 percent.
In your request, you inquired whether this coffee maker would be entitled to a temporarily reduced duty rate under heading 9902. Specifically, subheading 9902.16.62, HTSUS, which provides for “[e]lectrothermic coffee machines of a kind used for domestic purposes, designed to brew using coffee capsules, each having a loading lever containing both stainless steel and plastic (provided for in subheading 8516.71.00).” While this coffee maker meets some of the criteria for this special provision, it lacks “a loading lever containing both stainless steel and plastic.” As such, it is the opinion of this office that this article would not be entitled to beneficial treatment under HTSUS subheading 9902.16.62.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division