The tariff classification of an industrial cold coffee brewer from China.

N314577 September 30, 2020 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.6500; 9903.88.15 Scott C. Cassell JAS Forwarding USA Inc. 6165 Barfield Road Atlanta, GA 30328 RE: The tariff classification of an industrial cold coffee brewer from China. Dear Mr. Cassell: In your letter dated September 15, 2020, you requested a tariff classification ruling submitted on behalf of your client, Marco Beverage Systems, U.S. The product is the Cold Brew Brewer, which is a battery operated industrial cold coffee brewer used in commercial settings. The brewer consists of a plastic brew chamber, electronic control panel, electric motor, printed circuit board (PCB), rotating cam shaft, and valves. The brewer contains no heating or cooling elements and it is controlled by a self-contained electric motor. The applicable subheading for the Cold Brew Brewer will be 8479.89.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Electromechanical appliances with self-contained electric motor: Other”. The rate of duty will be 2.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8479.89.6500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8479.89.6500, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web 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 Denise Hopkins at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division