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NY J87562

August 7, 2003

CLA-2-84:RR:NC:1:103 J87562


TARIFF NO.: 8476.21.0000; 8476.90.0000

Mr. Jose Antonio Rodriguez
Coffee Masters
PO Box 366835
San Juan, PR 00936-6835

RE: The tariff classification of the model XS E vending machine from Italy

Dear Mr. Rodriguez:

In your letter dated July 21, 2003 you requested a tariff classification ruling.

The model XS E vending machine automatically mixes and dispenses hot beverages such as coffee, cappuccino, and hot chocolate into containers which the user places under the machine’s beverage outlet spout. The customer initially deposits the required amount of money into the machine and presses a button corresponding to the desired beverage choice (the unit can also be preset to a free vend mode). The machine then mixes and dispenses a preset quantity of hot water and the proper amount of powdered beverage ingredient into a container which the user places below the beverage outlet spout. Depending on how it is programmed, the unit can prepare beverages from instant ingredients and/or coffee beans. The model XS E is also equipped with a SpeedMix system for preparing creamy, thick beverages such as cappuccino. The unit measures 20 ½ inches high, 15 inches wide, and 17 ¼ inches deep, and weighs from 60 - 75 pounds.

The applicable subheading for the model XS E vending machine will be 8476.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for automatic beverage-vending machines: incorporating heating or refrigerating devices. The rate of duty will be free.

You also inquired about spare parts for this machine. Certain spare parts may be classifiable in subheading 8476.90.0000, HTS, which provides for parts of automatic goods-vending machines, and free of duty provided the parts are solely or principally used in vending machines, are not excluded by virtue of any applicable section or chapter note, and are not goods of another heading of chapter 84 or chapter 85 of the HTS. It is suggested you contact your local Bureau of Customs and Border Protection office if you desire more information on this subject.

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 Alan Horowitz at 646-733-3010.


Robert B. Swierupski

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