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NY C88655

June 30, 1998

CLA-2-39:RR:NC:SP:222 C88655


TARIFF NO.: 3924.10.5000

Mr. Rodney Ralston

Trans-Border Customs Services, Inc.

P. O. Box 800

Champlain, NY 12919

RE: The tariff classification of coffee maker from Canada.

Dear Mr. Ralston:

In your letter dated June 3, 1998, on behalf of your client Madispro, Inc., you requested a tariff classification ruling.

The submitted sample is a one cup, plastic, coffee maker. It is identified as Cafe Solo. This item consists of two parts that fit together. The top part is made in the shape of a cup. The lower part fits over the coffee cup.

The permanent stainless steel filter is housed inside the lower part. The cafe solo comes apart in order that that ground coffee may be placed in the lower part that houses the filter. Both parts are then inserted together and placed over a cup or mug. The top part is filled with boiling water and filtered through. The cafe solo is removed, from the cup or mug, resulting in one cup of brewed coffee. The cafe solo can also be used to brew a cup of tea. The essential character of the cafe solo is imparted by the plastic components.

The sample is returned as requested.

The applicable subheading for the cafe solo will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other. The general rate of duty will be 3.4 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 Alice Masterson at 212-466-5892.


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