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NY R00869




October 7, 2004

CLA-2-82:RR:NC:N1:113 R00869

CATEGORY: CLASSIFICATION

TARIFF NO.: 8210.00.0000

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a coffee set from Portugal.

Dear Ms. Holtan:

In your letter dated September 28, 2004, you requested a ruling on tariff classification.

The merchandise is a Gourmet Coffee Set. The set contains a French Press coffee maker and a milk frother. Both items consist of a glass carafe, a filter attached to a rod-like plunger and screen, and a steel lid. 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 milk frother operates in much the same way, except that the strainer is part plastic rather than all metal. In the opinion of this office, these items constitute a set for making a coffee beverage.

The applicable subheading for these products, when imported packaged together for retail sale, will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. The general rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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