N029142 N0 Ruling Active

The tariff classification of a hot beverage brewing system from Canada. Correction to Ruling Number N027158.

Issued May 28, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8419.81.9040

Headings: 8419

Product description

of Quebec, Canada. You included descriptive materials with your request. The merchandise at issue consists of a hot beverage brewing system called the "Eccellenza Café". This machine dispenses 60 beverage choices of coffee and hot chocolate. The coffee is brewed using freshly ground coffee from the internal grinder and the hot chocolate is produced from a mix of powdered milk and chocolate. The user may choose from a variety of strengths, flavors and cup sizes. The unit measures 38.2 inches high, 20 inches wide, 25 inches deep and weighs 120 pounds.

Full text

N029142 May 28, 2008 CLA-2:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.81.9040 Ms. Debra Tremblay Bay Brokerage Inc. 100 Walnut Street Champlain, NY 12919 RE: The tariff classification of a hot beverage brewing system from Canada. Correction to Ruling Number N027158. Dear Ms. Tremblay: This replaces Ruling Number N027158, dated May 5, 2008, which contained a clerical error in that the incorrect classification number was given. A complete corrected ruling follows. In your letter dated April 30, 2008 you requested a tariff classification ruling on behalf of your client VKI Technologies, Inc. of Quebec, Canada. You included descriptive materials with your request. The merchandise at issue consists of a hot beverage brewing system called the "Eccellenza Café". This machine dispenses 60 beverage choices of coffee and hot chocolate. The coffee is brewed using freshly ground coffee from the internal grinder and the hot chocolate is produced from a mix of powdered milk and chocolate. The user may choose from a variety of strengths, flavors and cup sizes. The unit measures 38.2 inches high, 20 inches wide, 25 inches deep and weighs 120 pounds.            The applicable subheading for the Eccellenza Café will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, machinery…for the treatment of materials by a process involving a change in temperature such as heating…of a kind used for domestic purposes…: other machinery…: for making hot drinks…: other, of a type used in restaurants, hotels or similar locations. The rate of duty will be free. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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