CLA-2-84:RR:NC:N1:106 R01911

Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, New Jersey 08520

RE: The tariff classification of a commercial coffee maker from China.

Dear Ms. Trotta:

In your letter dated May 5, 2005 you requested a tariff classification ruling. You submitted descriptive literature with your request.

The article in question is a commercial coffee maker designated as model CU55 Waring Pro Coffee Urn. Features include a brushed stainless steel finish, a 55-cup capacity, brewing time of 35 minutes and a commercial spigot. You indicate that this item is commercially approved and will be sold to retail stores, hotels and restaurants.

The applicable subheading for the commercial coffee maker will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for making hot drinks, of a type used in restaurants, hotels or similar locations. The rate of duty will be free.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division