CLA-2-73:OT:RR:NC:N4:422
Ms. Michelle Dias
Princess House Inc
20 Cabot Blvd Ste 105 Mansfield, MA 02048
RE: The tariff classification of an espresso maker from China
Dear Ms. Dias:
In your letter dated May 30, 2023, you requested a tariff classification ruling. A photograph and schematic diagrams were submitted along with your request.
The item is referred to as the Princess House stovetop espresso maker, SKU #10002. The espresso maker is non-electric and makes espresso coffee on a stovetop. The item is made of stainless-steel and contains a handle and knob made of nylon plastic. The espresso grinds are placed in the stainless-steel funnel, and water is placed in the bottom chamber. The volume capacity of the espresso maker is nine cups.
The applicable subheading for the Princess House stovetop espresso maker, SKU #10002 will be 7323.93.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel: Other: Of stainless steel…Cooking and kitchen ware: Other: Cooking ware: Other. The rate of duty will be 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division