869156 86 Ruling Active

The tariff classification of reusable coffee and tea filtersfor use on a beverage machine, from what we presume will be anation with favored trading status.

Issued December 6, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5911.90.0000

Headings: 5911

Product description

The tariff classification of reusable coffee and tea filtersfor use on a beverage machine, from what we presume will be anation with favored trading status.

CBP rationale

The applicable subheading for these filters will be 5911.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile products and articles, for technical use.

Full text

NY 869156 December 6, 1991 CLA-2-59:S:N:N3H:350 869156 CATEGORY: Classification TARIFF NO.: 5911.90.0000 Ms. Patricia R. Masten Professional Business Services P.O. Box 263 Clinton, WA 98236 RE: The tariff classification of reusable coffee and tea filters for use on a beverage machine, from what we presume will be a nation with favored trading status. Dear Ms. Masten: In your letter dated November 5, 1991, which was received by this office November 27, 1991, you requested a tariff classification ruling. You indicate in your correspondence that you are an agent for Redford Coffee & Tea Filter Sock Co. Inc., and would be interested in possibly importing reusable coffee or tea filters for use on a beverage machine. Although, you write that filters for other applications are planned, this letter will only address the classification of the coffee or tea filters used as part of a machine. Any filters for other applications should be the subject of their own ruling request. Specifically, the product you intend to import, as per the instant sample, consists of a stiffened woven fabric mesh composed of 100% cotton which is cut and shaped to form a cup- like pocket to fit into a plastic filter holder that will in turn be placed into a coffee maker. The filter contains a stiffener band across the top that is composed of 100% crinolin (made from flax) which aids in the use of the product. You state that these filters are reusable and may be employed 20 to 30 times. The coffee machine would not function without this filtering device. The applicable subheading for these filters will be 5911.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile products and articles, for technical use. The rate of duty will be 7.5 percent ad valorem from a nation with most favored nation trading status. The duty rate that you were provided by the port of Seattle, WA is not applicable because the item in question is precluded from classification in that Section of the tariff by virtue of an exclusionary headnote as respects textile products for technical use. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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