CLA-2 CO:R:C:G 085300 TLS
Michelle F. Forte, Esq.
Ross & Hardies
529 Fifth Avenue
New York, New York 10017-4608
RE: Reconsideration of NY 838307
Dear Ms. Forte:
You request a reconsideration of a New York ruling (NY
838307) concerning the proper classification of a glass carafe
for a coffee maker under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Your letter dated July 28,
1989 has been submitted to this office for a reply.
FACTS:
The product at issue is a carafe made of glass with a
plastic handle attached and a plastic lid. It is to be imported
and used with a coffee-making machine. The carafe has water
level markings on its side near the handle, which are to
determine the number of cups of coffee or tea brewed. It also
has a warning marked "CAUTION" on the side opposite from the
handle. The warning states that the carafe is to be "use[d] with
space encounter drip coffee maker" and "do not use on range top."
Ruling NY 838307 was issued on March 28, 1989, and at that
time classified the carafe under HTSUSA heading 7013, as
glassware of a kind used for kitchen purposes.
ISSUE:
Under which of the following HTSUSA headings is the glass
coffee carafe properly classified:
7013, HTSUSA, covering glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes;
8516, HTSUSA, covering electric 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 hair dryers; electric flatirons; other electrothermic
appliances of a kind used for domestic purposes; electric heating
resistors, other than those of heading 8545; parts thereof.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern the
classification of articles under the HTS. GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes. Part of the
basis of the New York ruling is the contention that the glass
carafe can be used for purposes other than just coffee making.
It is believed that the carafe can be used independent from the
coffeemaker with which it is imported. You argue that HTSUSA
subheading 8516.90.60 is more applicable here than subheading
7013.32.20 because the former is more specific than the latter.
We cannot base our final classification decision on such
analysis, however. As noted above, GRI 1 states classification
is to be determined according to the "terms of the headings and
any relative section or chapter notes..." Furthermore, GRI 6
directs us to only compare subheadings at the same level (i.e.,
within the same heading). In determining which HTSUSA provision
applies, we must first look at the headings before we discuss
which subheading applies.
The article in question is an integral part of a
coffeemaking machine. It is imported, marketed, and sold with
such a machine. Its design is similar to that of other pots sold
and used with coffeemaking machines. It is also clear that the
carafe is to be used with a coffeemaker, even if it can be used
for other purposes. Customs has issued an earlier ruling
concerning a similar product. In ruling #553651 (December 2,
1985), it was ruled that the subject article, a coffee decanter
manufactured specifically for use with a coffeemaker, was
"unquestionably" designed to be chiefly used with a coffeemaker
as a part. In the present case, the carafe is manufactured
specifically for use with the coffeemaker it is manufactured and
sold with. Thus, even assuming other uses are possible, we find
that the use as a coffee pot for the coffeemaker is the principal
use of this article and it is a part.
Note 2(b) of Section XVI requires us to classify a part of a
machine with that machine if it is suitable for use solely or
principally with that particular machine. We believe such is the
case here. The Explanatory Notes (EN) of the Harmonized
Commodity Description and Coding System provides additional
guidance when determining classification under the HTS. EN
85.16(E)(3) states that coffee or tea makers are regarded as
electrothermic appliances for use in the household. As an
article that is a part of a coffeemaking machine, the carafe can
be considered a part of an electrothermic appliance of heading
8516. Therefore, we find it to be properly classifiable under
8516 rather than heading 7013 because of Section XVI note 2(b).
HOLDING:
The glass coffee carafe is classified under subheading
8516.90.60, HTSUSA, as a part of an electrothermic appliance of a
kind used for domestic purposes.
Sincerely,
John Durant, Director
Commercial Rulings Division