CLA-2-82:OT:RR:NC:N4:415
Mr. Robert J. Decker
Mitsubishi Logistics
19310 Pacific Gateway Drive, Suite 200
Torrance, CA 90502
RE: The tariff classification of a French press coffee maker from China.
Dear Mr. Decker:
In your letter dated November 12, 2021, you requested a tariff classification ruling on behalf of your client, Zojirushi America Corporation.
Literature was provided in lieu of a sample.
The product under consideration, model number SK-XAE10, is described as a French press coffee maker. It features a stainless-steel, vacuum insulated carafe with a one-liter capacity, a plastic lid, and a hand-operated plunger. Attached to the plunger is a “double-blocking taste shield,” which consists of two disks that fit together. One is a “grit block disk” that is made of metal. The other is a “half-blocked filter plate” that is made of plastic and is half-screened with a metal wire mesh filter. This coffee maker is non-electric and has a metal base allowing it to stand on a table. As to the classification of this product, we refer to Headquarters rulings 960669 and 960670, both dated September 10, 1997, and 960197, dated September 17, 1997.
The applicable subheading for this French press coffee maker, model number SK-XAE10, will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[h]and-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof.” The column one, general rate of duty is 3.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8210.00.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8210.00.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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