The tariff classification of a domestic brewing appliance from China.

N303549 March 27, 2019 CLA-2-85:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Mr. Kyle Skugrud Brewer Supply Group 800 1st Avenue West Shakopee, MN 55379 RE: The tariff classification of a domestic brewing appliance from China. Dear Mr. Skugrud: In your letter dated March 19, 2019, you requested a tariff classification ruling. The product under consideration is described as the "GrainFather." It is an electric domestic appliance that is used to brew beer. It features a stainless steel boiler body that is fitted to a controlled heating element. This appliance is principally used to heat water during the mashing, sparging, and boiling process. In your request, you suggested classifying the “GrainFather” within subheading 8438.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[m]achinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils; parts thereof : [b]rewery machinery.” We disagree. You state in your ruling request that this device is “designed for home use.” The literature provided with your submission supports this statement. Machinery provided for in heading 8438, HTSUS, is of a type used for industrial preparation of food or drink. Headquarters Ruling 082329, dated January 24, 1990, expounded on the term “industrial.” Home and/or domestic use is not industrial in nature; therefore your proposed classification is incorrect. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. Within the notes for heading 8516, specifically Section E (other electro-thermic appliances of a kind used for domestic purposes), a list of exemplars is provided, which includes “[k]ettles, saucepans, steamers; jacketed urns for heating milk, soup or the like” and “[y]ogurt and cheese makers.” This product is for domestic use and while not specifically listed in the exemplars is most similar in function to these products, as it brings water to a boil and keeps it at a constant hot temperature. In this office’s opinion, this would make heading 8516 the most appropriate heading for this product. The applicable subheading for this domestic brewing appliance, the “GrainFather,” will be 8516.79.0000, HTSUS, which provides for "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [o]ther electrothermic appliances: [o]ther.” The column one, general rate of duty is 2.7 percent. 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division