L81872 L8 Ruling Active

The tariff classification of a coffee server of unspecified origin

Issued February 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8210.00.0000

Headings: 8210

Product description

The article in question is described as a 1.5 gallon portable coffee server with brew through lid. The server is a stainless steel container with a hand-operated valve that allows dispensing of 1.5 gallons of hot beverage. The server does not incorporate a heating element and is used in conjunction with a separate coffee brewer and warming stand. The brewer makes the hot beverage, while the warming stand provides the heat necessary to keep the beverage within server at serving temperature. The information submitted reveals that the shipping weight for the server is 4.5 kilograms. In your request you indicate that your client is requesting classification of the server under subheading 8419. 81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery, plant or equipment for making hot drinks. However, the server does not make hot drinks, but simply holds hot drinks for dispensing.

CBP rationale

The applicable subheading for the coffee server will be 8210.00.0000, HTSUS, which provides for hand-operated appliances, weighing 10 kilograms or less, used in the preparation, conditioning or serving of food or drink .

Full text

NY L81872 February 2, 2005 CLA-2-82:RR:NC:1:113 L81872 CATEGORY: Classification TARIFF NO.: 8210.00.0000 Mr. Jason Ricketts Kuehne & Nagel, Inc. 621 Lambert Pointe Drive St. Louis, MO 63042 RE: The tariff classification of a coffee server of unspecified origin Dear Mr. Ricketts: In your letter received January 5, 2005 you requested a tariff classification ruling on behalf of your client, Bunn-O-Matic. Descriptive literature and a sample were submitted. The article in question is described as a 1.5 gallon portable coffee server with brew through lid. The server is a stainless steel container with a hand-operated valve that allows dispensing of 1.5 gallons of hot beverage. The server does not incorporate a heating element and is used in conjunction with a separate coffee brewer and warming stand. The brewer makes the hot beverage, while the warming stand provides the heat necessary to keep the beverage within server at serving temperature. The information submitted reveals that the shipping weight for the server is 4.5 kilograms. In your request you indicate that your client is requesting classification of the server under subheading 8419. 81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery, plant or equipment for making hot drinks. However, the server does not make hot drinks, but simply holds hot drinks for dispensing. The applicable subheading for the coffee server will be 8210.00.0000, HTSUS, which provides for hand-operated appliances, weighing 10 kilograms or less, used in the preparation, conditioning or serving of food or drink . The general rate of duty will be 3.7 percent ad valorem . 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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