CLA-2-85:OT:RR:NC:N4:415
Kate Eckhoff
Geodis
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a Nespresso coffee maker component from Switzerland.
Dear Ms. Eckhoff:
In your letter dated September 27, 2024, you requested a tariff classification ruling on behalf of your client, Nespresso.
Images were provided in lieu of a sample.
The product under consideration, item number 0094460, is a replacement part for the Nespresso Vertuo domestic use coffee maker. The unit is a scanner that uses a laser beam to read the barcode on the inserted coffee pod to allow the machine to identify it. The onboard electronics translates this data and sends it to the main board for processing, which is then used in brewing the coffee.
The applicable subheading for this barcode scanner coffee maker part, item number 0094460, will be 8516.90.9000, Harmonized Tariff Schedule of the United States (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.
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