CLA-2-84:RR:NC:N1:106 R02079

Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a commercial coffee maker from China.

Dear Ms. Trotta:

In your letter dated June 3, 2005 you requested a tariff classification ruling.

The article in question is a commercial coffee maker designated as model WCM11 2-Cup Coffeemaker. This model is made of stainless steel construction and comes with 2 mugs. You indicate that these commercial coffee makers will be sold to hotels and will then be placed in hotel rooms specifically for guest use.

The applicable subheading for the commercial coffee maker will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for making hot drinks, of a type used in restaurants, hotels or similar locations. The rate of duty will be free.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division