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 > 1995 NY Rulings > NY 812492 - NY 812651 > NY 812553

Previous Ruling Next Ruling
NY 812553

July 25, 1995

CLA-2-85:S:N:N3:113 812553


TARIFF NO.: 8516.71.0080; 8516.90.9000

Ms. Betsey Findley
Mr. Coffee
24700 Miles Road
Bedford Heights, Ohio 44146-1399

RE: The tariff classification of tea makers from China and replacement teapots from China, Indonesia and Thailand

Dear Ms. Findley:

In your letter dated July 10, 1995, you requested a tariff classification ruling.

The merchandise is Mrs. Tea, an automatic hot tea maker (model numbers HTM1 and HTM1D). It consists of an electrothermic tea brewing machine and a ceramic or porcelain teapot that will be used in the home. The tea maker may include additional accessories such as a tea cozy and/or a trivet. The tea cozy is a cotton cover lined with batting that is slipped on the teapot. The trivet will be made of stainless steel with a chrome finish, or ceramic tile with a wood frame. In the opinion of this office, Mrs. Tea along with these accessories, constitutes a set, with the essential character imparted by the tea maker.

In your letter, you also ask for the tariff classification of replacement ceramic or porcelain teapots imported separately from the tea machine. Information you provided indicates that these teapots are dedicated for use with the Mrs. Tea brewing machine. The country of origin of the teapots will be China, Indonesia or Thailand.

The applicable subheading for Mrs. Tea, with or without the tea cozy and/or trivet will be 8516.71.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, coffee or tea makers. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the replacement ceramic and porcelain teapots will be 8516.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 3.9 percent ad valorem. Articles classifiable under subheading 8516.90.9000, HTS, which are products of Indonesia or Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Merchandise must be shipped directly from the beneficiary developing country to receive preferential treatment. Further, the GSP is scheduled to expire at the end of this month. We suggest you contact your local commodity team concerning GSP before importing the goods.

Your question regarding the marking of the article will be answered in a separate letter.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

Previous Ruling Next Ruling

See also: