CLA-2-84:OT:RR:NC:N1:103
Kate Eckhoff
Geodis
5101 S. Broad Street Philadelphia, PA 19112
RE: The tariff classification of a cup tray from Switzerland and a front frame from the Czech Republic
Dear Ms. Eckhoff:
In your letter dated January 10, 2025, you requested a tariff classification ruling on behalf of your client, Nespresso.
The first item under consideration is referred to as a Cup Tray 208V Assembly, part number 127.035. It is described as a stainless-steel top cover for the Nespresso Aguila Professional 220, a barista-quality commercial coffee maker. Based on the documents submitted, the Nespresso Aguila Professional 220 is intended for commercial use in professional environments and shops. The Cup Tray 208V Assembly serves as the top panel of the machine’s outer cabinet structure.
The second item under consideration is referred to as a Frame Front Assembly Drip Tray, part number 123.425. It is described as a stainless-steel aesthetical panel that frames the drip tray of the Nespresso Aguila Professional 220. Based on the submission, the assembly is uniquely shaped to the coffee maker and used to catch coffee or milk drippings.
Both items can only be purchased through channels of trade that are exclusive to authorized repair personnel.
The applicable subheading for the Cup Tray 208V Assembly, part number 127.035, and the Frame Front Assembly Drip Tray, part number 123.425, will be 8419.90.9520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Parts: Other: Other: Of an apparatus of a type used in restaurants, hotels or similar locations.” The rate of duty will be 4 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/.
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 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division