The tariff classification of an office coffee system from France

NY F80116 December 3, 1999 CLA-2-85:RR:NC:N1:113 F80116 CATEGORY: Classification TARIFF NO.: 8516.10.0040 Mr. Scott N. Bridges Cup Express Paris 880 Vaughn Road Pottsdown, PA 19465 RE: The tariff classification of an office coffee system from France Dear Mr. Bridges: In your letter dated November 16, 1999, you requested a tariff classification ruling.
The merchandise is the Compact 5 Hot Beverage Dispenser and the Cafete Hot Beverage Dispenser. The items consist of an electric storage water heater of a size suitable for a desk or table. The heater is formed to hold boxes of dried foods and flavorings, such as instant coffee or soup. The boxes measure 5 x 7 x 24.5 cms. The item does not actually dispense the beverage. The user places a measure of product from the box into a cup and adds water from the heater.
You have also supplied a sample of one of the boxes, said to contain 100% coffee.  The applicable subheading for the water heaters will be 8516.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electric instantaneous or storage water heaters and immersion heaters, storage water heaters. The rate of duty will be free. The applicable subheading for the coffee will be 2101.11.2129, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates of coffee, extract, essences and concentrates, instant coffee, not flavored, not decaffeinated, other. The rate of duty will be free. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division