N254852 N2 Ruling Active

The tariff classification of coffee maker parts from Taiwan, Portugal and China

Issued July 21, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.11.0070, 4504.10.4700, 8516.90.9000

Headings: 4504, 8505, 8516

Product description

The merchandise under consideration is five (5) components/parts for the Ratio Eight Coffee Machine. It is stated that these parts with other parts (60 parts total) will be used in the manufacturing of the coffee makers that will be assembled at the Ratio’s facility. The Ratio Eight Coffee Machine is an automated electric coffee maker. SKU number 119, is a light pipe made of Polycarbonate. The item is a visual indicator showing where the machine is in the brewing phase. SKU number 120, is a pressure fitting made of Nylon 66 copolymer. The item acts as an air conduit from the water tank. SKU number 130, is a carafe bottom made of a cork. This item protects the carafe and insulates the bottom. SKU number 177, is a magnet made of Neodymium. The magnet works with the computer for the brewing cycle. SKU number 113, is a carafe lid made of a molded cork. The item is a carafe cover.

CBP rationale

The applicable subheading for SKU number 119, light pipe and SKU number 120, pressure fitting 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 applicable subheading for SKU number 130, carafe bottom and SKU number 113, carafe lid will be 4504.10.4700, HTSUS, which provides for articles of agglomerated cork: corks, stoppers, disks, wafers and washers, other. The applicable subheading for SKU number 177, magnet will be 8505.11.0070, HTSUS, which provides for permanent magnets and articles intended to become permanent magnets after magnetization: of metal: sintered neodymium-iron-boron.

Full text

N254852 July 21, 2014 CLA-2-85:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8516.90.9000; 4504.10.4700; 8505.11.0070 Mr. Brad Walhood Ratio, LLC 1001 SE Water Ave. Portland, OR 97214 RE: The tariff classification of coffee maker parts from Taiwan, Portugal and China Dear Mr. Walhood: In your letter dated June 17, 2014, you requested a tariff classification ruling. The merchandise under consideration is five (5) components/parts for the Ratio Eight Coffee Machine. It is stated that these parts with other parts (60 parts total) will be used in the manufacturing of the coffee makers that will be assembled at the Ratio’s facility. The Ratio Eight Coffee Machine is an automated electric coffee maker. SKU number 119, is a light pipe made of Polycarbonate. The item is a visual indicator showing where the machine is in the brewing phase. SKU number 120, is a pressure fitting made of Nylon 66 copolymer. The item acts as an air conduit from the water tank. SKU number 130, is a carafe bottom made of a cork. This item protects the carafe and insulates the bottom. SKU number 177, is a magnet made of Neodymium. The magnet works with the computer for the brewing cycle. SKU number 113, is a carafe lid made of a molded cork. The item is a carafe cover. The applicable subheading for SKU number 119, light pipe and SKU number 120, pressure fitting 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. The applicable subheading for SKU number 130, carafe bottom and SKU number 113, carafe lid will be 4504.10.4700, HTSUS, which provides for articles of agglomerated cork: corks, stoppers, disks, wafers and washers, other. The rate of duty will be free. The applicable subheading for SKU number 177, magnet will be 8505.11.0070, HTSUS, which provides for permanent magnets and articles intended to become permanent magnets after magnetization: of metal: sintered neodymium-iron-boron. The rate of duty will be 2.1 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

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