The tariff classification of a coffee grinder mechanism from Taiwan

NY G86191 January 17, 2001 CLA-2-82:RR:NC:N1:113 G86191 CATEGORY: Classification TARIFF NO.: 8210.00.0000 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street (Suite 415) Philadelphia, PA 19106 RE: The tariff classification of a coffee grinder mechanism from Taiwan Dear Mr. Liberati: In your letter dated December 18, 2000, on behalf of Penn State Industries, you requested a tariff classification ruling. The sample you provided is the metal mechanism of a hand-cranked coffee grinder (part #PKGRIND). The kit includes a diagram for the building of the wooden base and drawer. When completed, it will look like an antique grinder. The applicable subheading for the coffee grinder mechanism will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof. The rate of duty will be 3.7 percent ad valorem. 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