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NY J87563

August 7, 2003

CLA-2-84:RR:NC:1:103 J87563


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 XM 180 vending machine from Italy

Dear Mr. Rodriguez:

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

The model XM 180 is a free-standing vending machine which automatically prepares and dispenses hot beverages such as instant coffee, espresso, hot chocolate or tea. To begin the process, the customer inserts the required amount of money and presses one of ten individual buttons corresponding to the desired beverage choice (the unit can also be preset to a free vend mode). The machine positions a cup under the beverage outlet and then fills the cup with a preset amount of hot water and the beverage ingredient. Depending on the version of the machine, the model XM 180 can also supply espresso or brewed tea from coffee beans or tea leaves by means of a separate brewing station. Sugar, milk and stirrers are also dispensed if needed. The unit measures 30 inches high, 16 ¼ inches wide, and 22 ½ inches deep, and weighs from 97 - 112 pounds.

The applicable subheading for the model XM 180 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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