CLA-2-85:OT:RR:NC:N4:415
Joanne Metzke
Breville USA
19400 South Western Avenue
Torrance, CA 90501
RE: The tariff classification of three espresso machine components from China.
Dear Ms. Metzke:
In your letter dated October 18, 2023, you requested a tariff classification ruling.
Product information with images was submitted in lieu of samples. There are three products under consideration.
The first item is described as a “Calibrated Tamper,” product SKU codes BEA202 (54mm) and BEA302 (58mm). This manually operated hand tool is used to evenly pack, or “tamp,” espresso grounds into the basket of a household espresso machine. The tool incorporates a wooden handle and a stainless-steel “tamp,” which is the working surface of the tool. A calibrated tamper has a mechanism, generally a spring, which allows the user to apply the right amount of force when tamping.
The second item is described as the “2-in-1 Distribution Tool,” product SKU codes BEA203 (54mm) and BEA303 (58mm). You have stated that this manually operated hand tool is made of two parts: a distributor and a Weiss Distribution Technique (WDT). The WDT is a type of distribution tool that includes fine stainless-steel needles that help remove coffee clumps after grinding. The stainless-steel distributor portion of the tool helps evenly distribute and flatten the coffee grounds in the portafilter. A wooden handle incorporates the stainless-steel needles, which can be separated from the distributor portion of the tool when in use.
The third item is described as a “Naked Portafilter,” product SKU codes BEA204 (54mm) and BEA304 (58mm). A portafilter is the part of the coffee machine that holds the ground coffee. Generally, a portafilter comes with one or two spouts, but it can also be bottomless. A bottomless, or “naked,” portafilter allows the consumer to detect any non-uniformities that might be causing an uneven extraction.
In your request, you indicated that you believe these three items should be classified under heading 8516.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of appliances within heading 8516. We disagree. The term “part” is not defined in the HTSUS. In the absence of a statutory definition, the courts have fashioned two distinct but reconcilable tests for determining whether a particular item qualifies as a part for tariff classification purposes. See Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, 110 F.3d 774 (Fed. Cir. 1997). Under the first test, articulated in United States v. Willoughby Camera Stores, 21 C.C.P.A. 322 (1933), an imported item qualifies as a part only if it can be described as an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 779. Pursuant to the second test, set forth in United States v. Pompeo, 43 C.C.P.A. 9 (1955), a good is a “part” if it is “dedicated solely for use” with a particular article and, “when applied to that use…meets the Willoughby test.” Bauerhin, 110 F.3d at 779 (citing Pompeo, 43 C.C.P.A. at 14); Ludvig Svensson, Inc. v. United States, 63 F. Supp. 2d 1171, 1178 (Ct. Int'l Trade 1999) (holding that a purported part must satisfy both the Willoughby and Pompeo tests). An item is not a part if it is “a separate and distinct commercial entity.” Bauerhin, 110 F.3d at.779. We hold the opinion that the first two items, the “Calibrated Tamper” and “2-in-1 Distribution Tool,” would not meet the definition to be considered “parts” per the above requirements, and as such, would need to be classified outside of heading 8516.
The applicable subheading for the “Calibrated Tamper,” product SKU codes BEA202 (54mm) and BEA302 (58mm), and the “2-in-1 Distribution Tool,” product SKU codes BEA203 (54mm) and BEA303 (58mm), will be 8205.51.3030, HTSUS, which provides for “[h]andtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: [o]ther handtools (including glass cutters) and parts thereof: [h]ousehold tools, and parts thereof: [o]f iron or steel: [o]ther (including parts): [k]itchen and table implements.” The column one, general rate of duty is 3.7 percent ad valorem.
The applicable subheading for the “Naked Portafilter,” product SKU codes BEA204 (54mm) and BEA304 (58mm), will be 8516.90.9000, HTSUS, which provides for "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [p]arts: [o]ther.” The column one, general rate of duty is 3.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8205.51.3030 and 8516.90.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8205.51.3030 or 8516.90.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division