The tariff classification of a personal beverage dispenser from China

NY K82359 January 27, 2004 CLA-2-84:RR:NC:1:104 K82359 CATEGORY: Classification TARIFF NO.: 8418.50.0080; 9403.20.0015 Ms. Christine Phillips Eagle Global Logistics 88 Black Falcon Ave., Suite 100 South Boston, MA 02210 RE: The tariff classification of a personal beverage dispenser from China Dear Ms. Phillips: In your letter dated January 2, 2004 on behalf of Pronet Inc. d/b/a/ New Product Innovations, Inc. you requested a tariff classification ruling. You have provided product development specifications and pictures of the Skybox personal beverage dispenser, a refrigerated unit with 4 separate storage sections. The machine comes with a capacity indicator, parental locks, customizable front/side panels, and a cool temperature range adjustment between 35 to 40 degrees Fahrenheit. The capacity is 66 12-ounce cans or 33 12-ounce bottles (or a mix). The unit has all the features of a refrigerated vending machine however it does not incorporate a payment system. The Skybox unit itself measures approximately 34” H x 24” W x 21” D and weighs 101 pounds while the stand measures approximately 24” H x 24” x 21” and weighs 85 pounds. Internet reviews mention bringing the concession stand right into your living room while gathered around your big screen TV. Hear the “ka-thunk” of the cans when the selected beverage is dispensed. The desired beverage is obtained for the host and guests by inserting a beverage card. The front and side panels of the unit can be customized with sports logos, etc. The Skybox can be mounted on a countertop or on the optional stand which has a lower shelving area for storing chips, peanuts, etc. The stand is made of metal except for a plastic door. You believe that the lack of a payment system excludes the Skybox from heading 8476 noting NY ruling J86422 of July 21, 2003. You suggest that the Skybox alone or imported as a set with the storage stand is classified under HTS subheading 8418.50.00 and that the storage stand imported by itself is classified under subheading 9403.20.00. We agree. The applicable subheading for the Skybox personal beverage dispenser imported with or without the stand will be 8418.50.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other refrigerating or freezing chests, cabinets, display counters, showcases and similar refrigerating or freezing furniture. The rate of duty will be free. The applicable subheading for the storage stand imported without the Skybox will be 9403.20.0015, HTS, which provides for other furniture and parts thereof: other metal furniture. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division