CLA-2-85:OT:RR:NC:N1:102
Ms. Jankey Boodhoo
Sensio Inc.
1175 Frere Andre
Montreal, Quebec H3B 3X9
RE: The tariff classification of a combination coffee maker/toaster from China.
Dear Ms. Boodhoo:
In your letter dated December 11, 2012 you requested a tariff classification ruling. Descriptive literature and a photograph were included with your submission.
The product under consideration is identified as “The One Stop Breakfast Spot”. This combination electrothermic appliance consists of a single serve drip coffee maker and a 2 slice toaster.
The coffee maker has a 14 oz. water tank and comes with a removable permanent filter, a brew basket and a 14 oz. Bella ceramic mug. It can brew standard coffee grinds and tea as well as heat water. The toaster features a power indicator light, wide slots (30 mm), illuminated defrost and bagel function buttons, automatic shut-off and a slide out crumb tray for easy clean up.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The product in question is comprised of a coffee maker of subheading 8516.71, HTSUS, and a toaster of subheading 8516.72, HTSUS. This office finds that neither the coffee maker nor the toaster imparts the essential character of this appliance. GRI 3(c), HTSUS, states that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. In this particular case, the heading for the toaster appears last in numerical order.
The applicable subheading for the combination coffee maker/toaster will be 8516.72.0000, HTSUS, which provides for other electrothermic appliances, toasters. The rate of duty will be 5.3 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 the National Import Specialist at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division