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August 23, 1999

CLA-2-84:RR:NC:MM:106 E86236


TARIFF NO.: 8419.81.9040

Ms. Isabelle Mikus-Klemm
La Maison du Cafe Trottet SA
4, rue Emma-Kammaker
1217 Meyrin 1-Geneve

RE: The tariff classification of espresso coffee machines from Italy

Dear Ms. Mikus-Klemm:

In your letter dated August 9, 1999 you requested a tariff classification ruling. You provided brochures with your request.

The espresso coffee machines in question are the Leirbag CG81CCTV, the Leirbag CA81CCTV and the Caps 200. Based on the brochures, these electro-thermic appliances are not of the variety used in the household. They appear to be of the type used in restaurants, hotels and similar establishments. All models are capable of providing dozens of cups of coffee per hour.

The applicable subheading for these commercial espresso coffee machines will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for making hot drinks or for cooking or heating food, of a type used in restaurants, hotels or similar locations. The rate of duty will be free.

You also asked about the dutiability of coffee "entering the United States." You did not provide enough information for us to issue a ruling. Please tell us the type of coffee, the process by which it is made, its origin and the type of packaging. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that you submitted originally. If you have any questions regarding the classification of coffee, contact National Import Specialist John Maria at 212-637-7059.

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 Patrick J. Wholey at 212-637-7036.


Robert B. Swierupski

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