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N145298 N1 Ruling Active

The tariff classification of an electric coffee maker from China

Issued February 25, 2011 by U.S. Customs and Border Protection.

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N1 N145298 (February 25, 2011)

Tariff classification

HTS codes: 8516.71.0020, 9902.23.47

Headings: 9902, 8516

Product description

Descriptive literature and pictures were included with your submission. The item under consideration is an electric coffee maker, Model ZH1. This 12-cup automatic drip coffee maker is designed for household use and features an electronic clock/timer, on/off/delay controls, a built-in removable coffee chamber, a container for holding water and an internal ground coffee basket. Unlike a traditional coffee maker in which coffee is brewed directly into an external carafe that stays warm using a warming plate, this machine brews coffee which is stored and kept warm in the internal coffee chamber. In order to dispense the coffee, the user presses a travel mug against the pedal located in the front of the machine until the desired amount of coffee is poured into the mug.

CBP rationale

water and an internal ground coffee basket. Unlike a traditional coffee maker in which coffee is brewed directly into an external carafe that stays warm using a warming plate, this machine brews coffee which is stored and kept warm in the internal coffee chamber. In order to dispense the coffee, the user presses a travel mug against the pedal located in the front of the machine until the desired amount of coffee is poured into the mug. The applicable subheading for the electric coffee maker will be 8516.71.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrothermic automatic drip and pump type coffee makers. The rate of duty will be 3.7 percent ad valorem. With regard to the applicable rate of duty, the subject coffee maker is also provided for in HTSUS heading 9902. Subheading 9902.23.47, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for electrothermic automatic drip coffee makers each with electronic clock and with self-contained coffee holding chamber, the foregoing designed to be used without separate carafe (provided for in subheading 8516.71.00, HTSUS). The subject coffee maker meets the prerequisites of this tariff provision. Accordingly, the coffee maker is entitled to beneficial treatment under HTSUS subheading 9902.23.47. The rate of duty is 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/.

Full text

N145298 February 25, 2011 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.71.0020; 9902.23.47 Ms. Marilyn-Joy Cerny Cerny Associates, P.C. 24 Smith Street Building 2, Suite 102 Pawling, New York 12564 RE: The tariff classification of an electric coffee maker from China Dear Ms. Cerny: In your letter dated January 27, 2011 you requested a tariff classification ruling on behalf of your client, Sunbeam Products, Inc. Descriptive literature and pictures were included with your submission. The item under consideration is an electric coffee maker, Model ZH1. This 12-cup automatic drip coffee maker is designed for household use and features an electronic clock/timer, on/off/delay controls, a built-in removable coffee chamber, a container for holding water and an internal ground coffee basket. Unlike a traditional coffee maker in which coffee is brewed directly into an external carafe that stays warm using a warming plate, this machine brews coffee which is stored and kept warm in the internal coffee chamber. In order to dispense the coffee, the user presses a travel mug against the pedal located in the front of the machine until the desired amount of coffee is poured into the mug. The applicable subheading for the electric coffee maker will be 8516.71.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrothermic automatic drip and pump type coffee makers. The rate of duty will be 3.7 percent ad valorem. With regard to the applicable rate of duty, the subject coffee maker is also provided for in HTSUS heading 9902. Subheading 9902.23.47, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for electrothermic automatic drip coffee makers each with electronic clock and with self-contained coffee holding chamber, the foregoing designed to be used without separate carafe (provided for in subheading 8516.71.00, HTSUS). The subject coffee maker meets the prerequisites of this tariff provision. Accordingly, the coffee maker is entitled to beneficial treatment under HTSUS subheading 9902.23.47. The rate of duty is 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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