CLA-2-84:OT:RR:E:NC:N1:106
Debra A. Tremblay, Office Manager
Bay Brokerage Inc.
100 Walnut Street
Champlain, NY 12919
RE: The tariff classification of a hot beverage brewing system from Canada
Dear Ms. Tremblay,
In your letter dated April 30, 2008 you requested a tariff classification ruling on behalf of your client VKI Technologies, Inc. of Quebec, Canada. You included descriptive materials with your request.
The merchandise at issue consists of a hot beverage brewing system called the “Eccellenza Café”. This machine dispenses 60 beverage choices of coffee and hot chocolate. The coffee is brewed using freshly ground coffee from the internal grinder and the hot chocolate is produced from a mix of powdered milk and chocolate. The user may choose from a variety of strengths, flavors and cup sizes. The unit measures 38.2 inches high, 20 inches wide, 25 inches deep and weighs 120 pounds.
The applicable subheading for the Eccellenza Café will be 8419.89.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Machinery…for the treatment of materials by a process involving a change in temperature such as heating…of a kind used for domestic purposes…: Other machinery…: Other: Other: Other: Other: For food and beverages”. The rate of duty will be 4.2 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division