10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N254847 N2 Ruling Active

The tariff classification of parts for coffee makers from Taiwan and United States

Issued July 7, 2014 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N254847 (July 7, 2014)

Tariff classification

HTS codes: 8516.90.9000

Headings: 8516

Product description

The merchandise under consideration is four components/parts for the Ratio Eight Coffee Machine. The four components are comprised of two decorative components SKU Number 116-01, left arm trim and SKU Number 116-00, right arm trim, and two structural pieces to support the top portion of the coffee maker SKU Number 105-00, left side arm, and SKU number 105-01, right side arm. The Ratio Eight Coffee Machine is an automated electric coffee maker. It is stated that these components with other components (60 component total) will be used in the manufacturing of the coffee makers that will be assembled at the Ratio’s facility in United States.

CBP rationale

The applicable subheading for SKU Number 116-01, SKU Number 116-00, SKU Number 105-00 and SKU number 105-01 will be 8516.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of other electrothermic appliances of a kind used for domestic purposes.

Full text

N254847 July 7, 2014 CLA-2-85:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8516.90.9000 Mr. Brad Walhood Ratio, LLC 1001 SE Water Ave., Suite 247 Portland, OR 97214 RE: The tariff classification of parts for coffee makers from Taiwan and United States Dear Mr. Walhood: In your letter dated June 17, 2014, you requested a tariff classification ruling. The merchandise under consideration is four components/parts for the Ratio Eight Coffee Machine. The four components are comprised of two decorative components SKU Number 116-01, left arm trim and SKU Number 116-00, right arm trim, and two structural pieces to support the top portion of the coffee maker SKU Number 105-00, left side arm, and SKU number 105-01, right side arm. The Ratio Eight Coffee Machine is an automated electric coffee maker. It is stated that these components with other components (60 component total) will be used in the manufacturing of the coffee makers that will be assembled at the Ratio’s facility in United States. The applicable subheading for SKU Number 116-01, SKU Number 116-00, SKU Number 105-00 and SKU number 105-01 will be 8516.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 3.9 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N254847

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.