CLA-2-85:OT:RR:E:NC:1:102

Mr. John K. Greenlee
John A. Steer Co.
28 S. 2nd Street
Philadelphia, PA 19106

RE: The tariff classification of a coffee machine from China and Poland

Dear Mr. Greenlee:

In your letter dated September 10, 2008 you requested a tariff classification ruling on behalf of Sara Lee Household and Body Care. Descriptive literature and an illustration were submitted.

The item you plan to import is an electric coffee machine for household use. This plastic coffee machine makes one or two cups of coffee. It features a patented brewing system that ensures the right balance of coffee and water and automatically shuts off after 60 minutes. The applicable subheading for the coffee machine will be 8516.71.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrothermic automatic drip and pump type coffee makers. The rate of duty will be 3.7 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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division