CLA-2-84:OT:RR:NC:N1:102
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a commercial water dispenser from China
Dear Ms. Trotta:
In your letter dated January 29, 2018, you requested a tariff classification ruling. Descriptive literature was submitted.
The merchandise under consideration is referred to as the Waring commercial 10 gallon hot water dispenser, item WWB10G. The stainless steel hot water dispenser features a dual-heater system that brews water at a temperature of 200° Fahrenheit and dispenses water at an approximate temperature of 185° Fahrenheit. The dispenser also has a night-mode feature that allows water to be automatically heated during non-business hours.
The applicable subheading for the Waring commercial 10 gallon hot water dispenser, item WWB10G, will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated….,for the treatment of materials by a process involving a change of temperature, such as heating, cooking,… other than machinery or plant of a kind used for domestic purposes; Other machinery, plant or equipment; For making hot drinks or for cooking or heating food; Other; Of a type used in restaurants, hotels or similar locations. The general rate of duty is Free.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division