CLA-2-85:S:N:N3:113 812553
Ms. Betsey Findley
Mr. Coffee
24700 Miles Road
Bedford Heights, Ohio 44146-1399
RE: The tariff classification of tea makers from China and
replacement teapots from China, Indonesia and Thailand
Dear Ms. Findley:
In your letter dated July 10, 1995, you requested a tariff
classification ruling.
The merchandise is Mrs. Tea, an automatic hot tea maker
(model numbers HTM1 and HTM1D). It consists of an electrothermic
tea brewing machine and a ceramic or porcelain teapot that will
be used in the home. The tea maker may include additional
accessories such as a tea cozy and/or a trivet. The tea cozy is
a cotton cover lined with batting that is slipped on the teapot.
The trivet will be made of stainless steel with a chrome finish,
or ceramic tile with a wood frame. In the opinion of this
office, Mrs. Tea along with these accessories, constitutes a set,
with the essential character imparted by the tea maker.
In your letter, you also ask for the tariff classification
of replacement ceramic or porcelain teapots imported separately
from the tea machine. Information you provided indicates that
these teapots are dedicated for use with the Mrs. Tea brewing
machine. The country of origin of the teapots will be China,
Indonesia or Thailand.
The applicable subheading for Mrs. Tea, with or without the
tea cozy and/or trivet will be 8516.71.0080, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
electrothermic appliances of a kind used for domestic purposes,
coffee or tea makers. The rate of duty will be 5 percent ad
valorem.
The applicable subheading for the replacement ceramic and
porcelain teapots will be 8516.90.9000, Harmonized Tariff
Schedule of the United States (HTS), 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.
Articles classifiable under subheading 8516.90.9000, HTS,
which are products of Indonesia or Thailand, are entitled to duty
free treatment under the Generalized System of Preferences (GSP)
upon compliance with all applicable regulations. Merchandise
must be shipped directly from the beneficiary developing country
to receive preferential treatment. Further, the GSP is scheduled
to expire at the end of this month. We suggest you contact your
local commodity team concerning GSP before importing the goods.
Your question regarding the marking of the article will be
answered in a separate letter.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport