United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 HQ Rulings > HQ 960626 - HQ 960875 > HQ 960669

Previous Ruling Next Ruling
HQ 960669




SEPTEMBER 10, 1997

CLA-2 RR:TC:MM 960669 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8210.00.00

Mr. E. Willerth
Midwest Custom Services, Inc.
P.O. Box 905
631 North Central Avenue
Wood Dale, Illinois 60191-0905

RE: HQ 087313 Revok ed; Non-Electric Coffee Maker; Glass Carafe, Steel Filter Mesh and Plunger, Plastic Top and Handle, Nuts and Screws; Household Appliance for Brewing Coffee; Glassware of a Kind Used for Table, Kitchen or Similar Purposes; Hand-Operated Mechanical Appliance, Chapter 82, Note 1(a); Specificity, GRI 3(a)

Dear Mr. Willerth:

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of HQ 087313 was published on August 6, 1997, in the Customs Bulletin, Volume 31, Number 32.

FACTS:

The non-electric coffee makers in HQ 087313 were the Bistro 3 Cup, Style #1503, the Bistro 8 Cup, Style #1508, the Bistro 12 Cup, Style #1512, and the Loggia 8 Cup, Style #1568. Each model consists of a heat-resistant glass carafe, a steel wire mesh filter attached to a rod-like plunger, plastic handle and cover, a steel reinforcing band extending around the circumference of the carafe, and nuts and screws. In operation, boiling water and coffee are added to the carafe. When the coffee has brewed, the plunger is slowly pressed downward, pushing the grounds to the bottom of the carafe.

The provisions under consideration are as follows:

7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): 7013.39 Other:

7013.39.10 Pressed and toughened (specially tempered)...12.5 percent ad valorem
Other:

7013.39.20 Valued not over $3 each...27.8 percent ad valorem

8210.00.00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof...4.3 percent ad valorem

ISSUE:

Whether the Bistro and Loggia style non-electric coffee makers are goods of heading 8210.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the - 3 -

Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

For the reasons stated in HQ 087313, the non-electric coffee makers in issue are provided for in heading 7013. However, in rendering this decision, the provision in heading 8210 was not considered. In this regard, Chapter 82, Note 1(a), HTSUS, states, in relevant part, that the chapter covers articles with a working surface or other working part of base metal. The wire mesh filter and plunger, in our opinion, fall within this description. Moreover, relevant ENs at p. 1206 state that for the purposes of heading 8210 a simple lever or plunger action is not in itself regarded as a mechanical feature unless the appliance is fitted with base plates, etc., for standing on a table, on the floor, etc. The articles in issue here are fitted around their circumference with a metal band that extends vertically to the floor to form feet. In our opinion, the non-electric coffee makers are described by heading 8210.

GRI 3(a), HTSUS, states that where goods are, prima facie, classifiable in two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. In this case, the non-electric coffee makers are prima facie classifiable both in heading 7013 and in heading 8210. Heading 7013 provides a less complete description for the good because it does not take account of the base metal mesh filter and plunger. Heading 8210, on the other hand, describes the entire article and more clearly identifies it as an appliance with mechanical capability that operates by hand. In our opinion, heading 8210 provides the most specific description for the non-electric coffee makers in issue.

HOLDING:

Under the authority of GRI 3(a), HTSUS, non-electric coffee makers identified as the Bistro 3 Cup, Style #1503, the Bistro 8 Cup, Style #1508, the Bistro 12 Cup, Style #1512, and the Loggia 8 Cup, Style #1568 are provided for in heading 8210. They are classifiable in subheading 8210.00.00, HTSUS.

HQ 087313, dated September 4, 1990, is revoked. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. - 4 -

Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director
Tariff Classification

Previous Ruling Next Ruling

See also: