CLA-2-85:OT:RR:NC:N4:110

Mr. Brad Walhood
Ratio, LLC
1001 SE Water Ave.
Portland, OR 97214

RE: The tariff classification of coffee maker parts from China and Taiwan

Dear Mr. Walhood:

In your letter dated June 17, 2014, you requested a tariff classification ruling. Samples were submitted and will be returned to you.

The samples under consideration are five components/parts for the Ratio Eight Coffee Machine. The Ratio Eight Coffee Machine is an automated electric coffee maker. These components/parts with other components (60 components in total) will be used in the manufacturing of the coffee makers that will be assembled at the Ratio’s facility.

SKU number 121, is a Heater Inlet made of molded plastic used to direct the water into the heater. SKU number 122, is a Supporting Tube made of a stainless steel cylinder (tube) that supports the tank. SKU number 123, is a Tank Underlay made of stainless steel. The item is circular-shaped disc with pre-bored holes that is used to support the tank. SKU number 124, is a Heater (heating element) that heats the water in the coffee maker. SKU number 125, is a Tank Gasket made of silicone. The gasket is a circular disc that is placed between the glass and the metal components.

The applicable subheading for SKU numbers 121, 122, 123, 124 and 125 will be 8516.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 Hope Abada at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division