CLA-2-84:RR:NC:MM:106 L81568
Mr. Jason Ricketts
Kuehne & Nagel, Inc.
621 Lambert Pointe Drive
St. Louis, MO 63042
RE: The tariff classification of a commercial coffee maker
Dear Mr. Ricketts:
In your letter dated “10/22/2004” and date-stamped as received by the Customs Information Exchange on December 27, 2005, on behalf of your client, Bunn-O-Matic Corporation, you requested a tariff classification ruling. You submitted literature and a sample of the product with your request. Your sample will be returned, as requested.
The article in question is a commercial coffee maker designated as model VP17-2 SST. This coffee maker is made of stainless steel and can brew up to 3.8 gallons of coffee per hour. No plumbing connections are required for this portable unit, which weighs approximately 23 lbs.
The applicable subheading for the model VP17-2 SST commercial coffee maker will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for making hot drinks, of a type used in restaurants, hotels or similar locations. The general rate of duty will be free.
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 Patrick Wholey at 646-733- 3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division