CLA-2 CO:R:C:G 087313 NLP
Mr. E. Willerth
Midwest Custom Services, Inc.
P.O. Box 905
631 North Central Ave.
Wood Dale, Illinois 60191-0905
RE: Non-Electric Coffee Makers
Dear Mr. Willerth:
This is in response to your letter of May 16, 1990, on
behalf of your client, Bodum, Inc., requesting a tariff
classification of non-electric coffee makers under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
Samples, products of Switzerland, were submitted for our
examination.
FACTS:
The submitted samples are non-electric coffee makers varying
in size. The samples consist of the following:
Style #1503- Bistro 3 cup non-electric coffee maker
Style #1508- Bistro 8 cup non-electric coffee maker
Style #1512- Bistro 12 cup non-electric coffee maker
Style #1568- Loggia 8 cup non-electric coffee maker
The body of each sample consists of a glass carafe. The other
parts of each sample include nuts, screws, a filter mesh and a
rod band. These parts are composed of stainless steel. In
addition, each coffee maker has a plastic handle and cover. The
importer contends that stainless steel represents the chief value
of the first three samples and that plastic represents the chief
value of the fourth sample.
ISSUE:
What is the tariff classification of the non-electric coffee
maker?
LAW AND ANALYSIS:
The General Rules of Interpretation set forth the manner in
which merchandise is to be classified under the HTSUSA. GRI
provides that classification is determined according to the terms
of the headings and any relevant section or chapter notes and,
unless otherwise required, according to the remaining GRI's,
taken in order. Heading 7013, HTSUSA, provides for household
articles of glass. Heading 7323, HTSUSA, provides for table,
kitchen or other household articles of steel. Both headings
describe the product at issue.
GRI 3 governs the classification of goods which are prima
facie classifiable within two or more headings. GRI 3(a)
provides that when two or more headings are under consideration,
the one providing the most specific description of the
merchandise is preferred. All headings are regarded as equally
specific, however, when each refers to part only of the goods.
Each of the headings, 7013 and 7323, refers to only part of the
subject merchandise. Therefore, the headings are regarded as
equally specific and the classification of the non-electric
coffee makers cannot be determined by the application of the
doctrine of relative specificity.
GRI 3(b) provides that composite goods made up of different
components which cannot be classified by reference to GRI 3(a)
shall be classified as if they consisted of the component which
gives them their essential character. Explanatory Note VIII to
GRI 3(b) provides that:
The factor which determines essential character will
vary as between different kinds of goods. It may,
for example, be determined by the nature of the material
or component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the use
of the goods.
Thus, under the Harmonized Schedule, value is only one of many
factors to be considered in determining the essential character
of a product. This is in sharp contrast to the deference
accorded chief value under the former tariff--the Tariff Schedule
of the United States (TSUS)--wherein chief value was often the
crucial determining factor in the classification of composite
goods.
In the instant case, it is Custom's position that the glass
represents the essential character of the non-electric coffee
maker. The glass represents the largest portion of the non-
electric coffee maker's surface area. The glass constitutes the
weightier material. The function of each product is to hold
coffee and the glass carafe is the part that performs this
function. Accordingly, the non-electric coffee maker is
classifiable in Heading 7013, HTSUSA, which provides for
glassware of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes.
HOLDING:
The specially tempered non-electric coffee maker is
classifiable in subheading 7013.39.10, HTSUSA, which provides for
glassware of a kind used for the table (other than drinking
glasses) or kitchen purposes other than that of glass-ceramics,
other, pressed and toughened (specially tempered). The rate of
duty is 12.5 percent ad valorem.
The non-electric coffee maker which is not specially
tempered, if valued not over $3 each, is classifiable in
subheading 7103.39.20, HTSUSA, which provides for glassware of a
kind used for the table (other than drinking glasses) or kitchen
purposes other than that of glass-ceramics, other, other. The
rate of duty is 30 percent ad valorem. If valued over $3 but not
over $5 each, the rate of duty is 15 percent ad valorem under
subheading 7013.39.50, HTSUSA. If valued over $5 each, the rate
of duty is 7.2 percent ad valorem under subheading 7013.39.60,
HTSUSA.
We note that you have requested a ruling on a matter that is
not prospective, but rather is the subject of a current
transaction. Technically, this is in contravention of the
Customs Regulations. We caution that the Internal Advice
procedures spelled out in section 177.11 of the Regulations (19
CFR 177.11) should be used in the future when disputes arise
with regard to current transactions.
Sincerely,
John Durant, Director
Commercial Rulings Division