CBP Ruling N025440 — The tariff classification of a Hot Chocolate Maker – Pot with Frother from China

Tariff classification

Headings: 8509

Product description

You submitted copies of pictures of the merchandise and the retail packaging for our review. The merchandise is identified in your letter as the Hot Chocolate Maker – Pot with Frother, vendor style number F7599-1. The product consists of a battery-operated frother and a ceramic pot with a stoneware handle. The frother features a stainless steel rod extending from one end and a circular coil of wire attached to the tip of the rod. The circular coil spins inside the beverage to produce foam. The ceramic pot features a clear plastic dome lid with a center opening to insert the frother. The frother has a self-contained electric motor and requires two AA batteries to operate. The batteries are not included. You indicated in our telephone conversation on April 1, 2008, that the Hot Chocolate Maker – Pot with Frother does not incorporate a heating element.

CBP rationale

The applicable subheading for the Hot Chocolate Maker – Pot with Frother will be 8509.40.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, food grinders, processors and mixers, other food mixers.

Full text

N025440 April 8, 2008 CLA-2-85:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 8509.40.0025 Ms. Martha M. De Castro Bed Bath & Beyond 650 Liberty AvenueUnion, NJ 07083 RE: The tariff classification of a Hot Chocolate Maker – Pot with Frother from China Dear Ms. De Castro: In your letter dated March 28, 2008, you requested a tariff classification ruling. You submitted copies of pictures of the merchandise and the retail packaging for our review. The merchandise is identified in your letter as the Hot Chocolate Maker – Pot with Frother, vendor style number F7599-1. The product consists of a battery-operated frother and a ceramic pot with a stoneware handle. The frother features a stainless steel rod extending from one end and a circular coil of wire attached to the tip of the rod. The circular coil spins inside the beverage to produce foam. The ceramic pot features a clear plastic dome lid with a center opening to insert the frother. The frother has a self-contained electric motor and requires two AA batteries to operate. The batteries are not included. You indicated in our telephone conversation on April 1, 2008, that the Hot Chocolate Maker – Pot with Frother does not incorporate a heating element. The applicable subheading for the Hot Chocolate Maker – Pot with Frother will be 8509.40.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, food grinders, processors and mixers, other food mixers. The rate of duty will be 4.2 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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