Mr. Eric Thomas Meldrum
Life Boost LLC
455 East Cady Street, 3F
Northville, MI 481676
RE: The tariff classification of the Tespo Dispenser from China
Dear Mr. Meldrum:
In your letter received by this office on June 23, 2016, you requested a tariff classification ruling. A sample was submitted with your ruling request and will be returned to you.
The merchandise under consideration is identified as the Tespo Dispenser, Part number LB-300-0001. It is a domestic appliance featuring a base with a self-contained motor. The Tespo Dispenser is designed for mixing powdered vitamins and supplements with water. The vitamins and supplements come in a disc with 31 individual servings that is sold separately. To use, fill the water reservoir with water, place the vitamins/supplements disc into the disc tray, push the button and the Tespo dispenser will mix the water with the formula and dispense the mixture into the cup. The Dispenser is made of plastic material and measures approximately 11 inches by 5 inches by 10.2 inches. It weighs 4.1 pounds and powered by a 24V wall adapter (included). The Dispenser features a display screen, a water reservoir, 3 discs storage in the base, a Tespo disc tray, a clear lid, a Tespo cup, a magnetic cup surface and an on/off power button. The Dispenser does not heat or change the water’s temperature.
In your letter, you propose classifying the Tespo Dispenser under subheading 8479.82.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines … Mixing, kneading or stirring machines”. The Tespo Dispenser is described as a single serve dispenser. The goods of subheading 8479.82.0040, HTSUS, are those of the non-domestic type which weigh more than 20 kg. The Tespo Dispenser under consideration weighs less that 20 kg. and is designed to be sold in the domestic consumer market. Noting Legal Note 1(f) to Chapter 84, classification in subheading 8479.82.0040, HTSUS, would not be appropriate.
The applicable subheading for the Tespo Dispenser, Part number LB-300-0001, will be 8509.40.0025, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: food grinders, processors and mixers; fruit or vegetable juice extractors, other food mixers. The rate of duty will be 4.2 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 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 Hope Abada at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division