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NY N025704

April 28, 2008



TARIFF NO.: 8413.19.0000

Mr. Michael Daly
Livingston International Trade Services Inc. 97 Route 2 South
Alburgh, Vermont 05440

RE: The tariff classification of a flavor dispenser from Mexico

Dear Mr. Daly:

In your letter dated April 7, 2008 you requested a tariff classification ruling on behalf of your client, Zavida Coffee Company Inc. Descriptive literature and a sample were submitted.

The product you plan to import is described as the Direct Addition Flavor Dispenser, model F1, single flavor unit. This dispenser is designed to add concentrated flavorings to coffee. It can be changed to increase or decrease the amount of flavor dispensed. The amount of flavor dispensed is based on cup size with four sizes available. You state the unit is assembled in Mexico from components from various countries.

The dispenser is operated by the keypad positioned on the front of the machine. To dispense flavor into a cup, the user must position the cup below the dispensing nozzle. One of the four buttons can then be pressed which activates the pump and dispenses the flavor. Dispensing time is typically less than three seconds.

You suggest the flavor dispenser is correctly classified under subheading 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other mechanical appliances for dispersing liquids. However, dispensing machines are more specifically provided for as metered pumps in heading 8413, HTSUS.

The applicable subheading for the flavor dispenser will be 8413.19.0000, HTSUS, which provides for other pumps for liquids fitted or designed to be fitted with a measuring device. The rate of duty is free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth T. Brock at 646-733-3009.


Robert B. Swierupski

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