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NY R02457




September 15, 2005

CLA-2-74:RR:NC:N1:113: R02457

CATEGORY: CLASSIFICATION

TARIFF NO.: 7417.00.0000

Ms. Jane M. Gohar
Superior Brokerage Services
2600 East 81st Street
Bloomington, MN 55436

RE: The tariff classification of a coffee maker from China

Dear Ms. Gohar:

In your letter dated August 22, 2005, on behalf of Deseado International Ltd., you requested a tariff classification ruling.

The merchandise is a nonelectric coffee pot known as a balancing siphon coffee maker. It consists of a copper container, copper parts, glass carafe, alcohol burner, wooden base, and wooden handle. The essential character of the article is imparted by the metal components. To operate the coffee maker, the copper container is filled with water to be heated by the alcohol burner beneath it. The glass carafe is filled with ground coffee. The copper container is connected to the glass carafe by a thin, plastic tube. When the water is heated to just below the boiling point, the water flows through the tube into the coffee grounds in the carafe to brew. Once the container is emptied, the balance tips to the side and extinguishes the flame. The empty copper container cools down and creates a vacuum effect that sucks the brewed coffee back inside it. A spigot at the bottom of the container is used to pour four small cups of coffee.

The applicable subheading for the coffee maker will be 7417.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cooking or heating apparatus of a kind used for domestic purposes, non-electric and part thereof, of copper. The rate of duty will be 3 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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